GST & HSN for Brooms, Brushes, Mops, Floor Sweepers

• Brooms, brushes, mops, and feather dusters all fall under HSN code 9603, ensuring accurate GST application at an 18% rate.
• Knowing the GST rates and HSN codes for cleaning tools like mops and brooms helps businesses effectively plan their expenses and avoid unexpected tax charges.
• Some cleaning products may have GST exemptions or reduced rates based on usage, like in affordable housing or industrial cleaning.

Understanding the GST (Goods and Services Tax) rates and HSN (Harmonised System of Nomenclature) codes for cleaning tools like brooms, brushes, floor sweepers, mops, and feather dusters is essential for proper budgeting.Whether you’re a retailer, manufacturer, or simply someone looking to buy these items, knowing how GST impacts the cost of cleaning materials helps avoid any unexpected expenses. Let's explore the details!

GST is a tax imposed by the government on goods and services, including cleaning supplies. When it comes to items like brooms, brushes, floor sweepers, mops, and feather dusters, knowing the correct GST rate ensures that you can budget appropriately for your purchases.HSN codes are numeric codes used to classify goods under the GST system. They provide an easy way to identify the tax rate applied to specific products. If you're buying cleaning tools, it’s important to understand their respective HSN codes, as they will determine how much tax you pay. This can help prevent costly errors and optimise your expenses.

The Importance of HSN Codes in the Cleaning Industry

Each product in the cleaning category, including brushes and brooms, has a unique HSN code. This helps ensure the correct GST rate is applied to each product. For example, the HSN code for brushes might differ from that of brooms or mops, and the GST rate for each item is based on its HSN code.Knowing the brush HSN code and GST rate is particularly important because a small error in classification could lead to paying the wrong tax. Always double-check that the products you purchase are aligned with the correct HSN code.

GST Rates on Cleaning Products As Per HSN Codes

Cleaning products like brooms, brushes, mops, and floor sweepers are essential in both residential and commercial cleaning. Here’s a breakdown of the GST rates based on their
respective HSN codes.

HSN Code for Brooms and Brushes

Brooms and brushes fall under HSN Code 9603 , which covers items used for cleaning or grooming. This includes both hand brushes and sweeping brooms. The GST rate for brushes under this HSN code is 18% .Here’s a closer look at the brush HSN code and GST rate:

• HSN Code: 99603—Brushes (including paintbrushes) and brooms, excluding industrial and professional-use items.
• GST Rate: 18%

This means that for most common cleaning brushes and brooms, whether for household or commercial use, an 18% GST rate applies.

HSN Code for Floor Sweepers and Mops

Floor sweepers and mops are classified under HSN Code 9603 as well. These items are used to clean floors in various environments like homes, offices, and industrial settings. For example, the GST rate for mops is also 18%.However, there may be some variations in the application of GST based on the specific material or purpose of the mop or sweeper. It’s always a good idea to verify the exact HSN code for specialised floor-cleaning tools:

• HSN Code: 9603—Floor sweepers and mops
• GST Rate: 18%

HSN Code for Feather Dusters

Feather dusters are a popular cleaning tool used to clean delicate surfaces. These items also fall under HSN Code 9603, as they are categorised under cleaning and grooming products. As with other cleaning tools, feather dusters attract a GST rate of 18%.

Here’s a quick guide to help you understand the GST rates and HSN codes for some of the most common cleaning products:

Understanding the brush HSN code and its corresponding GST rate is crucial when purchasing cleaning supplies, especially for businesses that need to account for their expenses accurately.For instance, if you're purchasing in bulk for a commercial cleaning service, knowing that each broom and mop will be taxed at 18% helps you plan your financials effectively.Additionally, ensuring your products are accurately categorised under the right HSN code will save you from overcharging customers or facing penalties for undercharging.

GST Calculation Example on Cleaning Products

Let’s look at an example to better understand how GST applies to cleaning products: Scenario : A company buys 100 mops and 200 brooms for its cleaning service.

• Cost of Mops : ₹1,000 each
• Cost of Brooms : ₹500 each
• GST Rate for Mops and Brooms : 18%

GST on Mops :

• Total Cost = 100 x ₹1,000 = ₹100,000
• GST on Mops = ₹1,00,000 x 18% = ₹18,000

GST on Brooms :

• Total Cost = 200 x ₹500 = ₹100,000
• GST on Brooms = ₹100,000 x 18% = ₹18,000

Total GST Payable = ₹18,000 (Mops) + ₹18,000 (Brooms) = ₹36,000

While most cleaning products attract the standard GST rate of 18%, certain items may be eligible for exemptions or reduced rates under specific circumstances. For instance: Affordable Housing Projects In some cases, cleaning products used for affordable housing projects may receive GST exemptions or reductions depending on the project’s scope and the government’s policy at the time. Specialised Equipment Some high-end industrial cleaning equipment may be classified differently and attract GST at a different rate.

Before making your next cleaning material purchase, it's essential to verify HSN codes and GST rates for each product. Ensuring the correct classification will help you avoid overpaying or underpaying GST.Additionally, monitor any alterations in GST rates or HSN codes. These can fluctuate over time based on government notifications. By staying updated, you can ensure that your cleaning supply purchases remain tax-compliant and cost-efficient.Taking these steps will not only help you save money but also ensure smooth financial management for your business or project.