Required GST hsn code

To determine the correct HSN code and GST rate for your products, you need to classify them based on their specific nature and use.

1. Classification of Brooms

Brooms, brushes, and similar cleaning tools are classified under HSN Code 9603. The GST rate for these items typically depends on the material used and the specific type of product:

• Grass/Vegetable Fiber Brooms: Often classified under 960310, these generally attract a 5% GST rate.

• Synthetic/Plastic Brooms: These are typically classified under 960390 or 960329 and generally attract a 12% GST rate.

2. Classification of Plastic Covers

If the "plastic covers" you are referring to are accessories used specifically for the broom (e.g., a plastic cap or decorative cover), they are generally classified under Chapter 39 (Plastics and articles thereof).

• HSN Code: These items usually fall under 3926 ("Other articles of plastic").

• GST Rate: Most general plastic articles under HSN 3926 are subject to an 18% GST rate.

Summary Table

Recommendation:

• Verify the exact product: If the plastic cover is an integral, non-detachable part of the broom itself, you might be able to classify the entire set under the broom's HSN code (9603). However, if you are selling these covers separately or they are distinct components, they are likely treated as general plastic articles (3926).

• Consult a tax professional: HSN classification can be specific to the manufacturing process and intended use. For formal invoicing or tax filings, it is best to consult with your accountant or a tax practitioner to ensure compliance with the specific Harmonized System of Nomenclature (HSN) sub-headings applicable to your exact product design.

Summary: Brooms are generally classified under HSN 9603 with a GST rate of 12% for synthetic/plastic variants, while plastic covers sold as separate household plastic articles typically fall under HSN 3926, which attracts an 18% GST rate.