HSN code 96034020 is the 8-digit tariff item for paint pads and rollers (paint, distemper, varnish or similar brushes, paint pads and rollers), under heading 9603 and sub-heading 960340 (Chapter 96). GST is nil, 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 96034020 at a glance
| Tariff item (8 digits) | 96034020 |
|---|---|
| Heading (4 digits) | 9603: Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated mechanical floor sweepers, not motorised, mops and feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, squeegees (other than roller squeegees) |
| Sub-heading (6 digits) | 960340: Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30), paint pads and rollers |
| Chapter | 96: Miscellaneous manufactured articles |
| Description | Paint pads and rollers (paint, distemper, varnish or similar brushes, paint pads and rollers) |
| GST rate | nil, 5% or 18%, by description |
The rate for 96034020 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 623 for "Brushes (including brushes constituting parts of machines, appliances or vehicles)..."; Nil under 10/2025-CT(R), S. No. 162 for "Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable..."; 5% under 9/2025-CT(R), Schedule I, S. No. 503 for "Broomsticks (other than brooms consisting of twigs or other vegetable materials bound...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 96034020 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9603 [other than 9603 10 00 and 9603 21 00] | Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, and tooth brushes including dental-plate brushes] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 623 |
| 9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | Nil (0%) | Nil | 10/2025-CT(R), S. No. 162 |
| 9603 [other than 9603 10 00] | Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 503 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 96034020 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 96034020
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9603) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (960340) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (96034020), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 960340
- HSN 96034010: Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30), paint pads and... (nil, 5% or 18%)
See every rate entry for the heading on the HSN 9603 page, or all Chapter 96 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).