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Toothbrushes is classified under HSN heading 9603. Main codes: 960321, 96032100. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Toothbrushes?
GST on Toothbrushes as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 9603 | Brushes, non-motorised floor sweepers, mops, feather dusters, paint pads and rollers and squeegees are taxed at 18%; twig brooms and toothbrushes are not covered. | 9/2025-CT(R), entry 623 |
| – | 5% | 96032100 | If you sell toothbrushes, including dental-plate brushes, GST is 5%. | 9/2025-CT(R), entry 504 |
GST rate on Toothbrushes since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2017 | Nil or 18% |
| 22 September 2017 | 21 September 2025 | Nil, 5% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Toothbrushes is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9603 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated mechanical floor sweepers, not motorised, mops and feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, squeegees (other than roller squeegees)
| Code | Description (as in the tariff) |
|---|---|
960321 | Tooth brushes including dental-plate brushes |
96032100 | Tooth brushes including dental-plate brushes |
See all 17 codes on the Chapter 96 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Pens
9608 - Pencils
9609 - Sanitary napkins and diapers
9619 - Brooms and mops (Jhadu)
9603 - Combs and hair clips
9615 - Plastic household containers and tableware
3924 - Plastic bags and packing containers (Carry bags)
3923 - Aluminium foil
7607 - Paper cups, plates and boxes (Disposables)
4823 - Imitation jewellery (Artificial jewellery)
7117 - Calculators
8470 - Switches, MCBs, sockets and fuses
8536
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
