Toothbrushes, including dental plate brushes.
इस पेज का अनुवाद अभी नहीं हुआ है, इसलिए यह अंग्रेज़ी में दिख रहा है।
Toothbrush falls under HSN 9603, in chapter 96 (Miscellaneous manufactured articles).
Toothbrushes are subheading 960321 and moved from 18% to 5% on 22 September 2025. Hair brushes and other brushes of heading 9603 stay at their own rates. Electric toothbrushes are electromechanical appliances of heading 8509.
| Code | Description |
|---|---|
| 960321 | Toothbrushes, including dental plate brushes |
| 960329 | Shaving brushes, hair brushes and other toilet brushes |
The GST rate on toothbrush is 5%. Before 22 September 2025 it was 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9603 |
| Above Rs 5 crore | 6 on every invoice | 960321, 960329 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 96 |
Here is how a line for toothbrush looks on a tax invoice within one state: 144 × brush at Rs 30.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Toothbrush | 9603 | 144 × brush | 30.00 | 4,320.00 | 108.00 | 108.00 | 4,536.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 216.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 96 (Miscellaneous manufactured articles) covers: Brushes, pens, pencils, buttons, zips, combs, sanitary pads and diapers.
Other pages in chapter 96
Products often bought, sold or invoiced together with toothbrush:
Toothbrush falls under HSN 9603: toothbrushes, including dental plate brushes. Common 6 digit codes are 960321 for toothbrushes, including dental plate brushes and 960329 for shaving brushes, hair brushes and other toilet brushes.
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states. It was 18% until 21 September 2025.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9603 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 960321, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.