GST rate and HSN code for broom (jhadu) and mops
GST on a jhadu (broom) depends on what it is made of. Brooms of twigs or other plant material bound together, like phool jhadu or seekh jhadu, are nil (HSN 9603). Other broomsticks are 5%. Mops, brushes and floor sweepers stay at 18%. These rates apply from 22 September 2025.
HSN code and GST rate for broom (jhadu) and mops
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Brooms of twigs or other plant material bound together | 9603 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 162 |
| Other broomsticks | 9603 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 503 |
| Mops, brushes, floor sweepers | 9603 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 623 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Brooms of twigs or vegetable materials; broomsticks; brushes, mops”.
What to print on the bill
- Phool or grass jhadu: 9603 at 0%.
- Plastic-bristle brooms: check the supplier's HSN (5% broomsticks or 18% brushes).
- Mops and wipers: 9603 at 18%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing a phool jhadu at 18% as a cleaning product.
- Billing a mop at 5% with brooms.
- Billing toilet brushes at 0%.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on broom (jhadu) and mops
Is phool jhadu taxable?
No. Brooms or brushes consisting of twigs or other vegetable materials, bound together, with or without handles, are nil (Notification 10/2025, S. No. 162).
What is the GST on a mop?
Mops and similar items of 9603 are 18% (Schedule II, S. No. 623).
Is a plastic broom 5% or 18%?
Schedule I lists 'broomsticks' at 5% and Schedule II lists brushes and mops at 18%. Follow your supplier's HSN and ask your CA if unsure.
More items in HSN chapter 96 and hardware, kitchen and household
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods) and Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.