This page explains the GST rate on brooms in India, typically classified under HSN Code 9603 and taxed at 5% or 12% depending on product type and material. Check GST applicability, HSN classification, and calculate tax in simple steps using invoice-based examples.
In summary
- Brooms in India are classified under HSN Code 9603 and attract GST rates of 5% or 12% depending on whether they are hand-made, synthetic, or industrial cleaning variants.
- Cleaning tools such as brushes, mops, and floor sweepers are grouped under Chapter 96 of the GST classification system for household and commercial use products.
- Businesses registered under GST must apply correct classification while issuing invoices and filing returns to ensure compliance with Goods and Services Tax rules.
- For example, a broom priced at Rs. 200 attracts Rs. 10 GST at 5%, making the total invoice value Rs. 210.
- Industrial cleaning tools may attract higher GST rates depending on composition and usage classification under HSN Code 9603.
- This page covers GST rates on brooms, HSN classification, ITC eligibility, pricing impact, and comparison with other cleaning products.
Brooms are essential cleaning tools used in households, commercial spaces, and industrial facilities across India. Under the Goods and Services Tax (GST) system, brooms and related cleaning equipment are classified primarily under HSN Code 9603, which covers brushes, brooms, and mechanical floor sweepers.
GST applicability on brooms depends on the material type, manufacturing method, and intended usage. Businesses dealing in cleaning products must ensure correct classification for invoicing, return filing, and compliance under the GST framework.
What is the GST rate on broom in India?
Brooms in India are taxed under GST based on their classification in HSN Code 9603. Handmade or basic brooms are generally taxed at 5%, while machine-made or synthetic fibre brooms may attract 12% GST depending on classification under GST Council notifications.
The GST framework requires sellers to identify product type accurately before applying tax rates. Misclassification can lead to incorrect tax liability and compliance issues during GST audits conducted by the tax authorities.
Broom stick HSN code 9603: Chapter classification and GST rate
Broom sticks and related cleaning tools fall under HSN Code 9603, which includes brushes, brooms, mop heads, and mechanical floor sweepers. This classification is part of Chapter 96 of the Customs Tariff Act, 1975.
| Product type | HSN code | GST rate |
|---|---|---|
| Handmade broom | 9603 | 5% |
| Synthetic fibre broom | 9603 | 12% |
| Industrial broom | 9603 | 18% (in some cases) |
| Mop heads | 9603 | 5% to 12% |
The HSN ode system ensures uniform classification for tax reporting, invoicing, and compliance across India.
GST rate on brooms, brushes and cleaning tools
Cleaning tools under HSN Code 9603 are taxed at different GST rates depending on usage and material composition.
| Cleaning product | HSN code | GST rate |
|---|---|---|
| Grass broom | 9603 | 5% |
| Plastic broom | 9603 | 12% |
| Floor brush | 9603 | 12% |
| Toilet brush | 9603 | 18% |
| Mop stick | 9603 | 5% to 12% |
| Carpet sweeper | 9603 | 18% |
The applicable GST rate depends on classification under Chapter 96 and notifications issued by the GST Council.
GST on different types of brooms: broom, mop, sweeper and floor brush
Different cleaning products fall under varied GST treatments depending on their function and manufacturing process.
- Grass broom used in households is generally taxed at lower GST rates
- Synthetic fibre brooms are treated as manufactured goods and taxed higher
- Mechanical sweepers used in commercial cleaning attract higher GST rates
- Mops and floor brushes are classified based on material and usage environment
| Product | Material type | GST rate |
|---|---|---|
| Grass broom | Natural fibre | 5% |
| Plastic broom | Synthetic | 12% |
| Floor mop | Mixed materials | 5% to 12% |
| Mechanical sweeper | Machine-based | 18% |
ITC on broom purchases: can businesses and institutions claim it?
Businesses registered under GST can claim Input Tax Credit on broom purchases if the items are used for business operations such as housekeeping in offices, hotels, warehouses, or manufacturing units.
You can generally claim ITC when:
- The purchase is made for business use
- A valid GST invoice is available
- The supplier has filed returns correctly
- The product is used in taxable business activity
Businesses must ensure correct classification under HSN Code 9603 to avoid ITC rejection during GST reconciliation. Learn more about input tax credit rules under GST law.
Impact of GST on broom prices: before and after GST in India
GST implementation unified indirect taxation on cleaning tools, replacing multiple state-level taxes with a structured rate system under HSN classification.
Before GST, brooms were taxed differently across states under VAT systems, often ranging between 5% and 14%. After GST implementation, pricing became more uniform across India.
For example, a broom priced at Rs. 100 before GST in a VAT regime might have cost Rs. 108–Rs. 114 depending on state tax. Under GST at 5%, the final price becomes Rs. 105, creating a more standardised pricing structure nationwide.
Broom GST rate vs GST on other cleaning products: key comparison
| Product category | GST rate | HSN code |
|---|---|---|
| Brooms | 5%–12% | 9603 |
| Floor cleaners | 18% | 3402 |
| Disinfectants | 18% | 3808 |
| Mops | 5%–12% | 9603 |
| Brushes | 12%–18% | 9603 |
| Industrial cleaning equipment | 18% | 8479 |
Cleaning chemicals generally attract higher GST rates compared to physical cleaning tools classified under Chapter 96.
How to find HSN code for broom and calculate GST
You can determine the correct HSN code and GST amount by following a structured approach.
Step-by-step process
- Identify product type (grass, plastic, or industrial broom)
- Match classification under HSN Code 9603
- Check applicable GST rate (5%, 12%, or 18%)
- Apply GST rate on invoice value
Example
A retailer in Jaipur sells plastic brooms worth Rs. 500.
| Particulars | Amount |
|---|---|
| Product value | Rs. 500 |
| GST rate | 12% |
| GST amount | Rs. 60 |
| Total invoice value | Rs. 560 |
You can also use an online HSN lookup tool for faster classification before invoicing.
Pros and cons of GST on brooms for manufacturers and retailers
GST on brooms has standardised taxation but also created classification-based pricing differences.
Advantages
- Uniform tax structure across India
- Easier compliance for manufacturers and retailers
- Transparent invoicing under HSN classification
- Input Tax Credit availability for businesses
- Reduced interstate tax complexity
Limitations
- Classification disputes between 5%, 12%, and 18% slabs
- Higher tax burden on synthetic or industrial brooms
- Compliance requirements for small retailers
- Frequent reclassification under GST notifications
GST applicability on brooms: consolidated view
Brooms in India are classified under HSN Code 9603 and taxed under GST at 5% to 12% depending on material and usage. Businesses must apply correct classification to ensure compliance, avoid tax disputes, and claim eligible Input Tax Credit.
Companies managing large-scale procurement of cleaning supplies can also explore financing support through Bajaj Finserv business loans while planning repayments using the business loan EMI calculator. For cost planning, reviewing the latest business loan interest rate helps optimise procurement decisions.
