HSN code 960310 is
a 6-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles.
This code falls under Chapter 96
(Miscellaneous Manufactured Articles) of the Indian GST tariff.
The applicable GST rate is 28%
(CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 960310?
HSN 960310 refers to: Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles. It belongs to Chapter 96 (Miscellaneous Manufactured Articles) of the GST tariff.
What is the GST rate for HSN code 960310?
The GST rate for HSN code 960310 is 28% — CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state supply.
Is HSN code 960310 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 960310 belong to?
HSN code 960310 belongs to Chapter 96 of the GST tariff, which covers Miscellaneous Manufactured Articles.