🖊️ HSN Chapter 96: Miscellaneous Articles - Brooms, Pens, Umbrellas, Travel Goods - GST Rates 2026
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🚀 Search Complete HSN Database🖊️ Chapter 96: GST 2.0 RATES - Miscellaneous Manufactured Articles (Sept 22, 2025)
Complete Miscellaneous Articles Coverage: HSN Chapter 96 covers diverse manufactured articles including brooms and brushes, travel goods (suitcases, handbags, wallets), pens and pencils, umbrellas and walking sticks, buttons and zippers, combs and hair accessories, scent sprays, vacuum flasks, wigs, and artificial flowers.
📊 GST 2.0 Rate Structure (100% ACCURATE - February 2026):
- 🧹 Traditional Brooms (Handmade): 5% GST UNCHANGED
- 🧹 Modern Brooms & Brushes: 18% GST UNCHANGED
- 🧳 Suitcases & Travel Bags: 18% GST REDUCED from 28% (Sept 2025)
- 👜 Handbags & Wallets: 18% GST REDUCED from 28% (Sept 2025)
- 🖊️ Pens, Pencils, Markers: 18% GST UNCHANGED
- ☂️ Umbrellas: 18% GST UNCHANGED
- 🔘 Buttons & Zippers: 18% GST UNCHANGED
- 💈 Combs & Hair Accessories: 18% GST UNCHANGED
- 🌺 Artificial Flowers: 18% GST UNCHANGED
🎯 GST 2.0 Key Changes (56th GST Council - Sept 22, 2025):
- 🧳 Travel Goods: 28% → 18% - Suitcases, handbags, wallets (28% slab eliminated!)
- 🧹 Brooms: 5% or 18% - Traditional handmade at 5%, modern/plastic at 18%
- 🖊️ Pens/Pencils: 18% - Unchanged (standard rate)
- ☂️ Umbrellas: 18% - Unchanged (standard rate)
- 🔘 Buttons/Zippers: 18% - Unchanged (standard rate)
💡 Key Benefits of GST 2.0 for Travel Goods:
- ✅ Luggage Much Cheaper: Suitcases reduced from 28% to 18% - saves Rs 5,000 on Rs 50,000 luggage set!
- ✅ Handbags Affordable: Designer handbags now 18% instead of 28% - major relief for fashion enthusiasts
- ✅ 28% Slab Eliminated: No travel goods attract 28% anymore under GST 2.0
- ✅ Simplified Structure: Mostly 5% and 18% slabs (with 40% for sin goods only)
🧳 Travel Goods Price Impact (28% → 18%):
- ✅ Suitcase Set (Rs 10,000): Old: Rs 12,800 (28%) → New: Rs 11,800 (18%) = SAVED Rs 1,000!
- ✅ Leather Handbag (Rs 5,000): Old: Rs 6,400 (28%) → New: Rs 5,900 (18%) = SAVED Rs 500!
- ✅ Travel Backpack (Rs 3,000): Old: Rs 3,840 (28%) → New: Rs 3,540 (18%) = SAVED Rs 300!
📋 Understanding HSN Chapter 96 - Miscellaneous Manufactured Articles
What Products Are Covered in Chapter 96?
Chapter 96 covers diverse miscellaneous manufactured articles that don't fit in other HSN chapters, including brooms and brushes, hand sieves, travel goods (suitcases, briefcases, handbags, wallets), pens and writing instruments, umbrellas and sun umbrellas, buttons and press-fasteners, slide fasteners (zippers), combs and hair-slides, scent sprayers, vacuum flasks, wigs and false beards, artificial flowers, and human hair articles.
Key Product Categories in Chapter 96:
- 🧹 Brooms & Brushes: Hand brooms, mops, paint brushes, toothbrushes (5% for traditional / 18% for modern)
- 🧳 Travel Goods: Suitcases, handbags, wallets, school bags, laptop bags (18% GST - reduced from 28%)
- 🖊️ Writing Instruments: Pens, pencils, markers, highlighters, fountain pens (18% GST)
- ☂️ Umbrellas: Rain umbrellas, sun umbrellas, garden umbrellas (18% GST)
- 🔘 Fasteners: Buttons, zippers, press-fasteners, snap fasteners (18% GST)
- 💈 Personal Care: Combs, hair clips, hair brushes, hair accessories (18% GST)
- 💐 Artificial Items: Artificial flowers, wigs, false beards (18% GST)
- 🌡️ Vacuum Flasks: Thermos, insulated bottles (18% GST)
🧹 BROOMS & BRUSHES - HSN 9603 (5% for Traditional / 18% for Modern)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9603 10 00 | Brooms and brushes of twigs (traditional) | 5% | Traditional jhadu (grass brooms), coconut stick brooms, handmade twig brooms |
| 9603 21 00 | Toothbrushes | 18% | Manual toothbrushes, kids toothbrushes, bamboo toothbrushes |
| 9603 29 00 | Shaving brushes, hair brushes, nail brushes | 18% | Shaving brushes, hair styling brushes, makeup brushes, nail cleaning brushes |
| 9603 30 00 | Artists' brushes, writing brushes | 18% | Painting brushes, calligraphy brushes, art brushes, watercolor brushes |
| 9603 40 00 | Paint, distemper, varnish brushes | 18% | Wall paint brushes, rollers, house painting brushes, varnish applicators |
| 9603 50 00 | Other brushes (machine brushes) | 18% | Industrial brushes, machine cleaning brushes, wire brushes |
| 9603 90 10 | Brooms and brushes (plastic) | 18% | Plastic brooms, floor wipers, modern cleaning brushes |
| 9603 90 20 | Mops | 18% | Floor mops, wet mops, microfiber mops, spin mops |
| 9603 90 30 | Feather dusters | 18% | Dusting brushes, feather dusters, duster cloths |
| 9603 90 90 | Other brooms, brushes, mops | 18% | Toilet brushes, bottle brushes, scrubbing brushes, dish brushes |
🧹 Brooms & Brushes - Dual GST Structure (5% vs 18%)
Brooms have TWO GST rates: Traditional handmade brooms (grass/twig) attract 5% GST, while modern plastic brooms and all other brushes attract 18% GST.
🧹 Traditional Brooms - 5% GST:
- 🧹 Grass Broom/Jhadu (Rs 50): Rs 50 + Rs 2.50 GST (5%) = Rs 52.50 total
- 🧹 Coconut Stick Broom (Rs 100): Rs 100 + Rs 5 GST = Rs 105 total
- 🧹 Handmade Twig Broom (Rs 80): Rs 80 + Rs 4 GST = Rs 84 total
🧹 Modern Brooms & Brushes - 18% GST:
- 🧹 Plastic Broom (Rs 150): Rs 150 + Rs 27 GST = Rs 177 total
- 🧹 Floor Mop (Rs 300): Rs 300 + Rs 54 GST = Rs 354 total
- 🧹 Spin Mop with Bucket (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
- 🧹 Toothbrush (Rs 50): Rs 50 + Rs 9 GST = Rs 59 total
- 🧹 Hair Brush (Rs 200): Rs 200 + Rs 36 GST = Rs 236 total
- 🧹 Paint Brush Set (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
- 🧹 Toilet Brush (Rs 150): Rs 150 + Rs 27 GST = Rs 177 total
Why 5% GST for Traditional Brooms?
- 👨🌾 Artisan Support: Support traditional broom makers and rural livelihoods
- 🌿 Eco-Friendly: Promote biodegradable, sustainable cleaning tools
- 💰 Affordability: Keep basic cleaning tools accessible for all income groups
- 🇮🇳 Rural Economy: Support grassroots manufacturing in villages
🧳 TRAVEL GOODS - HSN 4202 (18% GST - Reduced from 28%!)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 4202 11 00 | Trunks, suitcases with outer surface of leather | 18% | Leather suitcases, premium leather luggage, leather travel bags |
| 4202 12 00 | Trunks, suitcases with outer surface of plastics | 18% | Hard shell suitcases, polycarbonate luggage, ABS trolley bags, VIP/Safari/American Tourister |
| 4202 19 00 | Other trunks, suitcases | 18% | Fabric suitcases, soft shell luggage, travel trunks |
| 4202 21 00 | Handbags with outer surface of leather | 18% | Leather handbags, designer leather bags, premium leather purses |
| 4202 22 00 | Handbags with outer surface of plastic/textile | 18% | Plastic handbags, fabric purses, synthetic leather bags, ladies bags |
| 4202 29 00 | Other handbags | 18% | Canvas handbags, jute bags (commercial), designer bags |
| 4202 31 00 | Wallets, purses with outer surface of leather | 18% | Leather wallets, leather purses, leather cardholders |
| 4202 32 00 | Wallets, purses with outer surface of plastic/textile | 18% | Plastic wallets, fabric purses, synthetic wallets, money pouches |
| 4202 39 00 | Other wallets, purses | 18% | Metal wallets, canvas wallets, designer cardholders |
| 4202 91 00 | School bags, backpacks with outer surface of leather | 18% | Leather backpacks, leather school bags, premium rucksacks |
| 4202 92 00 | School bags, backpacks with outer surface of plastic/textile | 18% | School backpacks, laptop bags, travel backpacks, sports bags |
| 4202 99 00 | Other travel bags, briefcases | 18% | Briefcases, duffel bags, gym bags, trolley bags, camera bags |
🧳 Travel Goods - MAJOR RELIEF! 18% GST (Reduced from 28%)
HUGE SAVINGS: All travel goods including suitcases, handbags, and wallets were reduced from 28% to 18% GST under GST 2.0 reforms (Sept 22, 2025). The 28% slab was completely eliminated for luggage and bags!
📉 Rate Reduction Impact (28% → 18%):
| Product | Old Price (28% GST) | New Price (18% GST) | Savings |
|---|---|---|---|
| Suitcase Set Rs 10,000 | Rs 12,800 | Rs 11,800 | Rs 1,000 saved! |
| Leather Handbag Rs 5,000 | Rs 6,400 | Rs 5,900 | Rs 500 saved! |
| Travel Backpack Rs 3,000 | Rs 3,840 | Rs 3,540 | Rs 300 saved! |
| Wallet Rs 1,000 | Rs 1,280 | Rs 1,180 | Rs 100 saved! |
🧳 Luggage & Bags Price Examples (18% GST - Feb 2026):
- 🧳 American Tourister Suitcase (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 🧳 VIP Trolley Bag Set (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
- 🧳 Safari Luggage Set 3pc (Rs 12,000): Rs 12,000 + Rs 2,160 GST = Rs 14,160 total
- 🧳 Samsonite Premium Suitcase (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 👜 Leather Handbag (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 👜 Designer Handbag (Rs 10,000): Rs 10,000 + Rs 1,800 GST = Rs 11,800 total
- 🎒 School Backpack (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
- 🎒 Laptop Backpack (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
- 👝 Leather Wallet (Rs 1,000): Rs 1,000 + Rs 180 GST = Rs 1,180 total
- 💼 Briefcase (Rs 3,000): Rs 3,000 + Rs 540 GST = Rs 3,540 total
Popular Luggage Brands (All 18% GST):
- 🧳 VIP: India's leading luggage brand - 18% GST
- 🧳 Safari: Travel bags and suitcases - 18% GST
- 🧳 American Tourister: Premium luggage - 18% GST
- 🧳 Samsonite: International luggage brand - 18% GST
- 🧳 Aristocrat: Budget-friendly luggage - 18% GST
- 🧳 Skybags: Trendy bags and backpacks - 18% GST
- 👜 Hidesign: Leather bags and accessories - 18% GST
Why Travel Goods Reduced to 18%?
- 📊 28% Slab Elimination: GST 2.0 abolished 28% slab for consumer goods
- ✈️ Travel Promotion: Encourage tourism and travel post-pandemic
- 💰 Affordability: Make travel goods accessible to middle-class consumers
- ⚖️ Standardization: Align with other consumer durables at 18%
🖊️ WRITING INSTRUMENTS - HSN 9608 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9608 10 00 | Ball point pens | 18% | Ballpoint pens, gel pens, Cello, Reynolds, Parker pens |
| 9608 20 00 | Felt-tipped and porous-tipped pens | 18% | Marker pens, highlighters, sketch pens, whiteboard markers |
| 9608 30 00 | Fountain pens, stylograph pens | 18% | Fountain pens, ink pens, calligraphy pens |
| 9608 40 00 | Propelling or sliding pencils | 18% | Mechanical pencils, automatic pencils, click pencils |
| 9608 50 00 | Sets of pens and pencils | 18% | Pen sets, stationery gift sets, writing instrument sets |
| 9608 60 00 | Refills for ball point pens | 18% | Pen refills, ink cartridges, ballpoint refills |
| 9608 99 00 | Other writing instruments | 18% | Stylus pens, digital pens, specialty writing tools |
✏️ PENCILS - HSN 9609 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9609 10 00 | Pencils with leads encased in rigid sheath | 18% | Wooden pencils, graphite pencils, HB pencils, school pencils (Nataraj, Apsara) |
| 9609 20 00 | Pencil leads (refills) | 18% | Mechanical pencil leads, graphite refills, colored pencil leads |
| 9609 90 00 | Other pencils | 18% | Colored pencils, art pencils, sketching pencils, charcoal pencils |
🖊️ Writing Instruments - Uniform 18% GST
ALL writing instruments including pens, pencils, markers, and highlighters attract 18% GST uniformly.
Writing Instruments Price Examples (18% GST):
- 🖊️ Ballpoint Pen (Rs 10): Rs 10 + Rs 1.80 GST = Rs 11.80 total
- 🖊️ Gel Pen (Rs 20): Rs 20 + Rs 3.60 GST = Rs 23.60 total
- 🖊️ Parker Pen (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
- 🖊️ Fountain Pen (Rs 1,000): Rs 1,000 + Rs 180 GST = Rs 1,180 total
- 🖊️ Marker Set 10pc (Rs 200): Rs 200 + Rs 36 GST = Rs 236 total
- 🖊️ Highlighter Set (Rs 100): Rs 100 + Rs 18 GST = Rs 118 total
- ✏️ Pencil Box 10pc (Rs 50): Rs 50 + Rs 9 GST = Rs 59 total
- ✏️ Colored Pencils 24pc (Rs 150): Rs 150 + Rs 27 GST = Rs 177 total
- ✏️ Mechanical Pencil (Rs 50): Rs 50 + Rs 9 GST = Rs 59 total
Popular Stationery Brands (All 18% GST):
- 🖊️ Cello: Pens, pencils, markers - 18% GST
- 🖊️ Reynolds: Ballpoint pens - 18% GST
- 🖊️ Parker: Premium pens - 18% GST
- ✏️ Nataraj: Pencils, erasers - 18% GST
- ✏️ Apsara: School stationery - 18% GST
- 🖊️ Luxor: Writing instruments - 18% GST
☂️ UMBRELLAS & WALKING STICKS - HSN 6601 & 6602 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 6601 10 00 | Garden or similar umbrellas | 18% | Garden umbrellas, patio umbrellas, outdoor sun umbrellas |
| 6601 91 00 | Umbrellas with telescopic shaft | 18% | Folding umbrellas, compact umbrellas, travel umbrellas |
| 6601 99 00 | Other umbrellas | 18% | Rain umbrellas, sun umbrellas, ladies umbrellas, golf umbrellas |
| 6602 00 00 | Walking sticks, seat-sticks, whips | 18% | Walking canes, walking sticks, trekking poles, hiking sticks |
🔘 BUTTONS, ZIPPERS & FASTENERS - HSN 9606 & 9607 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9606 10 00 | Press-fasteners, snap-fasteners | 18% | Snap buttons, press studs, hook and eye fasteners |
| 9606 21 00 | Buttons of plastics | 18% | Plastic buttons for garments, shirt buttons, jacket buttons |
| 9606 22 00 | Buttons of base metal | 18% | Metal buttons, brass buttons, steel buttons, jean buttons |
| 9606 29 00 | Other buttons | 18% | Wooden buttons, shell buttons, fabric buttons, decorative buttons |
| 9606 30 00 | Button moulds and parts | 18% | Button blanks, button making parts |
| 9607 11 00 | Slide fasteners (zippers) with base metal teeth | 18% | Metal zippers, brass zippers, YKK zippers |
| 9607 19 00 | Other slide fasteners (zippers) | 18% | Plastic zippers, nylon zippers, coil zippers |
| 9607 20 00 | Parts of slide fasteners | 18% | Zipper sliders, zipper pulls, zipper teeth |
💈 COMBS, HAIR ACCESSORIES - HSN 9615 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9615 11 00 | Combs of hard rubber or plastics | 18% | Plastic combs, pocket combs, hair combs |
| 9615 19 00 | Other combs | 18% | Wooden combs, metal combs, styling combs |
| 9615 90 00 | Hair-slides, hair pins, hair clips | 18% | Bobby pins, hair clips, hair bands, hair accessories, scrunchies |
🌺 ARTIFICIAL FLOWERS & WIGS - HSN 9601, 9602, 9617 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9601 10 00 | Worked ivory, bone articles | 18% | Carved ivory items (where permitted), bone artifacts |
| 9601 90 00 | Other worked animal carving material | 18% | Horn carvings, shell articles, coral items |
| 9602 00 00 | Worked vegetable carving material | 18% | Coconut shell articles, nut carvings, seed crafts |
| 9617 00 10 | Vacuum flasks and vessels | 18% | Thermos flasks, insulated bottles, hot/cold flasks |
| 9617 00 20 | Scent sprayers, powder puffs | 18% | Perfume atomizers, makeup puffs, cosmetic sprayers |
| 9617 00 30 | Artificial flowers, foliage | 18% | Artificial flowers, plastic plants, decorative foliage, fake flowers |
| 9617 00 40 | Wigs, false beards, false eyebrows | 18% | Human hair wigs, synthetic wigs, hair extensions, toupees |
| 9617 00 90 | Other miscellaneous articles | 18% | Tailors' dummies, mannequins, display forms |
🌺 Miscellaneous Articles - Uniform 18% GST
Most miscellaneous articles in Chapter 96 attract 18% GST uniformly, except traditional handmade brooms at 5%.
Price Examples (18% GST):
- ☂️ Umbrella (Rs 300): Rs 300 + Rs 54 GST = Rs 354 total
- 🔘 Zipper Pack (Rs 50): Rs 50 + Rs 9 GST = Rs 59 total
- 💈 Comb Set (Rs 100): Rs 100 + Rs 18 GST = Rs 118 total
- 🌺 Artificial Flowers Bouquet (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
- 🌡️ Thermos Flask (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
- 💇 Hair Wig (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
📊 GST RATE SUMMARY - Chapter 96 (February 2026)
📋 Complete GST Rate Structure - HSN Chapter 96 (GST 2.0 - Sept 22, 2025)
| Product Category | HSN Code Range | Old Rate (Pre-Sept 2025) | New Rate (Feb 2026) | Status |
|---|---|---|---|---|
| Traditional Brooms (Handmade) | 9603 10 | 5% | 5% | UNCHANGED |
| Modern Brooms & Brushes | 9603 (others) | 18% | 18% | UNCHANGED |
| Suitcases & Travel Bags | 4202 11-19 | 28% | 18% | ↓ REDUCED |
| Handbags & Wallets | 4202 21-39 | 28% | 18% | ↓ REDUCED |
| School Bags & Backpacks | 4202 91-99 | 28% | 18% | ↓ REDUCED |
| Pens & Pencils | 9608, 9609 | 18% | 18% | UNCHANGED |
| Umbrellas | 6601 | 18% | 18% | UNCHANGED |
| Buttons & Zippers | 9606, 9607 | 18% | 18% | UNCHANGED |
| Combs & Hair Accessories | 9615 | 18% | 18% | UNCHANGED |
| Artificial Flowers & Wigs | 9617 | 18% | 18% | UNCHANGED |
🎯 Key Changes Summary (GST 2.0 - 56th GST Council):
- ✅ Travel Goods: 28% → 18% (Rs 1,000 savings on Rs 10,000 luggage)
- ✅ Handbags/Wallets: 28% → 18% (Major relief for fashion accessories)
- ✅ 28% Slab Eliminated: No bags/luggage at 28% anymore
- 🔄 Brooms: 5% or 18% (Traditional at 5%, modern at 18%)
- 🔄 Other Items: 18% UNCHANGED (Pens, umbrellas, buttons)
❓ Frequently Asked Questions (FAQs) - HSN Chapter 96
Q1: What is the current GST rate on suitcases and travel bags in India (February 2026)?
Answer: Suitcases and travel bags NOW attract 18% GST (REDUCED from 28% in September 2025 under GST 2.0 reforms). This major rate reduction applies to ALL types of luggage including hard shell suitcases, soft luggage, trolley bags, briefcases, and travel bags regardless of material.
Complete Travel Goods GST Rates (All 18%):
| Product Type | Old Rate | New Rate | Price Impact (on Rs 10,000) |
|---|---|---|---|
| Suitcases (Leather/Plastic/Fabric) | 28% | 18% | Old: Rs 12,800 → New: Rs 11,800 = Saved Rs 1,000! |
| Handbags & Purses | 28% | 18% | Old: Rs 12,800 → New: Rs 11,800 = Saved Rs 1,000! |
| Wallets & Cardholders | 28% | 18% | Old: Rs 12,800 → New: Rs 11,800 = Saved Rs 1,000! |
| School Bags & Backpacks | 28% | 18% | Old: Rs 12,800 → New: Rs 11,800 = Saved Rs 1,000! |
Price Examples (18% GST - Feb 2026):
- 🧳 VIP Suitcase (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 🧳 American Tourister Set (Rs 12,000): Rs 12,000 + Rs 2,160 GST = Rs 14,160 total
- 🧳 Safari Trolley Bag (Rs 3,000): Rs 3,000 + Rs 540 GST = Rs 3,540 total
- 👜 Leather Handbag (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 👝 Wallet (Rs 1,000): Rs 1,000 + Rs 180 GST = Rs 1,180 total
- 🎒 School Backpack (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
Why Travel Goods Reduced?
- 📊 28% Slab Elimination: GST 2.0 abolished 28% for consumer goods
- ✈️ Travel Industry Support: Boost tourism and travel sector post-pandemic
- 💰 Consumer Relief: Make travel accessories affordable for middle class
- ⚖️ Rate Alignment: Standardize with other consumer durables at 18%
Q2: What is the GST rate on handbags and wallets after GST 2.0 reforms?
Answer: Handbags and wallets NOW attract 18% GST (REDUCED from 28% in September 2025). This applies to ALL handbags and wallets regardless of material - leather, plastic, synthetic leather, or fabric.
Handbags & Wallets GST Rates (All 18%):
| Product Type | Material | Old Rate | New Rate |
|---|---|---|---|
| Leather Handbags | Genuine Leather | 28% | 18% |
| Synthetic Handbags | Plastic/PU Leather | 28% | 18% |
| Fabric Handbags | Textile/Canvas | 28% | 18% |
| Leather Wallets | Genuine Leather | 28% | 18% |
| Plastic Wallets | Plastic/Synthetic | 28% | 18% |
Price Impact (28% vs 18%):
- 👜 Handbag Rs 5,000: Old: Rs 6,400 (28%) → New: Rs 5,900 (18%) = SAVED Rs 500!
- 👜 Designer Bag Rs 10,000: Old: Rs 12,800 (28%) → New: Rs 11,800 (18%) = SAVED Rs 1,000!
- 👝 Wallet Rs 1,000: Old: Rs 1,280 (28%) → New: Rs 1,180 (18%) = SAVED Rs 100!
- 👝 Premium Wallet Rs 2,000: Old: Rs 2,560 (28%) → New: Rs 2,360 (18%) = SAVED Rs 200!
Popular Brands (All 18% GST):
- 👜 Hidesign: Leather bags and wallets - 18% GST
- 👜 Baggit: Ladies handbags - 18% GST
- 👜 Lavie: Fashion handbags - 18% GST
- 👜 Caprese: Women's bags and accessories - 18% GST
- 👝 Wildhorn: Leather wallets - 18% GST
- 👝 Tommy Hilfiger: Premium wallets - 18% GST
Q3: Is there a difference in GST rates between traditional and modern brooms?
Answer: Yes! Traditional handmade brooms made from natural materials (grass, twigs, coconut sticks) attract 5% GST, while modern plastic brooms and all other brushes attract 18% GST. This dual structure supports rural artisans while standardizing rates for manufactured cleaning products.
Brooms GST Classification:
| Broom Type | Material | GST Rate | Examples |
|---|---|---|---|
| Traditional Brooms | Grass, Twigs, Natural Fibers | 5% | Phool jhadu, coconut stick broom, handmade grass broom |
| Modern Brooms | Plastic, Synthetic | 18% | Plastic brooms, floor wipers, synthetic bristle brooms |
| Mops | All Types | 18% | Floor mops, wet mops, spin mops, microfiber mops |
| Brushes | All Types | 18% | Toothbrush, hair brush, paint brush, toilet brush |
Price Comparison (5% vs 18%):
- 🧹 Traditional Grass Broom (Rs 50): Rs 50 + Rs 2.50 GST (5%) = Rs 52.50 total
- 🧹 Plastic Broom (Rs 150): Rs 150 + Rs 27 GST (18%) = Rs 177 total
- 🧹 Floor Mop (Rs 300): Rs 300 + Rs 54 GST (18%) = Rs 354 total
Why 5% for Traditional Brooms?
- 👨🌾 Support Rural Artisans: Most traditional brooms made by rural communities
- 🌿 Eco-Friendly: Natural, biodegradable materials
- 💰 Affordability: Keep basic cleaning tools accessible for all
- 🇮🇳 Preserve Traditional Skills: Support indigenous crafts and livelihoods
Q4: What is the GST rate on pens, pencils, and writing instruments?
Answer: ALL writing instruments including pens, pencils, markers, and highlighters attract uniform 18% GST. There is no differentiation based on type, price, or brand - from basic ballpoint pens to premium fountain pens, all are taxed at 18%.
Writing Instruments GST Rates (All 18%):
| Product Type | HSN Code | GST Rate |
|---|---|---|
| Ballpoint Pens | 9608 10 | 18% |
| Gel Pens | 9608 10 | 18% |
| Fountain Pens | 9608 30 | 18% |
| Markers & Highlighters | 9608 20 | 18% |
| Wooden Pencils | 9609 10 | 18% |
| Mechanical Pencils | 9608 40 | 18% |
| Colored Pencils | 9609 90 | 18% |
Price Examples (18% GST):
- 🖊️ Basic Ballpoint Pen (Rs 10): Rs 10 + Rs 1.80 GST = Rs 11.80 total
- 🖊️ Gel Pen (Rs 20): Rs 20 + Rs 3.60 GST = Rs 23.60 total
- 🖊️ Parker Jotter (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
- 🖊️ Mont Blanc Pen (Rs 20,000): Rs 20,000 + Rs 3,600 GST = Rs 23,600 total
- 🖊️ Marker Set 10pc (Rs 200): Rs 200 + Rs 36 GST = Rs 236 total
- ✏️ Nataraj Pencil Box 10pc (Rs 50): Rs 50 + Rs 9 GST = Rs 59 total
- ✏️ Colored Pencils 24 colors (Rs 150): Rs 150 + Rs 27 GST = Rs 177 total
Popular Brands (All 18% GST):
- 🖊️ Cello: Ballpoint and gel pens
- 🖊️ Reynolds: Writing instruments
- 🖊️ Parker: Premium pens
- 🖊️ Luxor: Pens and markers
- ✏️ Nataraj: Pencils and erasers
- ✏️ Apsara: School stationery
- ✏️ Faber-Castell: Art supplies
Q5: Can retailers claim ITC on purchases of bags, pens, and other Chapter 96 articles?
Answer: Yes, retailers can claim FULL ITC (Input Tax Credit) on purchases made for resale. Manufacturers can also claim ITC on raw materials. However, ITC is NOT available if goods are purchased for personal use or blocked under Section 17(5) of the CGST Act.
ITC Flow Example for Bag Retailers:
- 📦 Purchase: Retailer buys handbags from manufacturer at Rs 5 lakh (pays Rs 90,000 GST at 18%)
- 🏪 Sale: Retailer sells handbags to customers at Rs 7 lakh (collects Rs 1,26,000 GST)
- 💰 ITC Claim: Rs 90,000 input GST claimed against Rs 1,26,000 output GST
- ✅ Net GST Payable: Rs 1,26,000 - Rs 90,000 = Rs 36,000 to government
✅ ITC Available (Business Scenarios):
- 🏪 Luggage Retailers: Full ITC on suitcases, bags purchased for resale
- 🏭 Bag Manufacturers: ITC on raw materials (leather, plastic, zippers, fabric)
- 🏪 Stationery Shops: ITC on pens, pencils, notebooks for resale
- 📦 Distributors: ITC on goods purchased from manufacturers for distribution
- 🌍 Importers: ITC on IGST paid on imported bags/stationery (customs)
❌ ITC NOT Available (Scenarios):
- ❌ Personal Purchase: Individual buying handbag for personal use - no ITC
- ❌ Office Use: Company buying pens/bags for own office - blocked ITC under Section 17(5)
- ❌ Gifts: Bags/wallets purchased as corporate gifts - ITC restrictions
- ❌ Unregistered Dealers: Turnover below Rs 40 lakh - cannot claim ITC
Documentation Required for ITC:
- 📋 GST Invoice: Valid tax invoice from supplier with GSTIN
- 📋 Stock Register: Maintain records of goods received and sold
- 📋 GST Returns: File GSTR-3B monthly with proper ITC reconciliation
- 📋 E-Way Bill: For goods transport above Rs 50,000 (inter-state)
- 📋 Import Documents: Bill of Entry for imported goods
Q6: What are the biggest GST 2.0 changes affecting buyers of travel goods and bags?
Answer: The biggest change is the MASSIVE rate reduction for ALL travel goods from 28% to 18% under GST 2.0 (September 22, 2025). This 10-percentage point reduction makes luggage, handbags, wallets, and backpacks significantly more affordable for consumers.
Major GST 2.0 Impact on Travel Goods:
| Change | Old Rate | New Rate | Consumer Impact |
|---|---|---|---|
| Suitcases & Luggage | 28% | 18% | BIG WINNERS: Rs 1,000 saved on Rs 10K luggage |
| Handbags & Purses | 28% | 18% | MAJOR RELIEF: Rs 500 saved on Rs 5K handbag |
| Wallets & Cardholders | 28% | 18% | WINNERS: Rs 100 saved on Rs 1K wallet |
| School Bags & Backpacks | 28% | 18% | FAMILY RELIEF: Rs 200 saved on Rs 2K bag |
| Pens, Pencils, Stationery | 18% | 18% | No change |
| Umbrellas, Combs, Buttons | 18% | 18% | No change |
Real-World Savings Examples:
- 🧳 3-Piece Luggage Set (Rs 15,000): Old: Rs 19,200 (28%) → New: Rs 17,700 (18%) = SAVED Rs 1,500!
- 👜 Designer Handbag (Rs 8,000): Old: Rs 10,240 (28%) → New: Rs 9,440 (18%) = SAVED Rs 800!
- 🎒 Laptop Backpack (Rs 2,000): Old: Rs 2,560 (28%) → New: Rs 2,360 (18%) = SAVED Rs 200!
- 👝 Premium Wallet (Rs 2,500): Old: Rs 3,200 (28%) → New: Rs 2,950 (18%) = SAVED Rs 250!
Who Benefits Most from GST 2.0?
- ✅ Travelers: Luggage much more affordable for frequent travelers
- ✅ Fashion Enthusiasts: Handbags and accessories cheaper
- ✅ Students & Parents: School bags and backpacks more affordable
- ✅ Professionals: Briefcases and laptop bags cheaper
- ✅ Retailers: More competitive pricing attracts more customers
Overall GST 2.0 Impact:
- 📊 28% Slab Eliminated: No travel goods attract 28% anymore
- 💰 Consumer Savings: 10-percentage point reduction = significant relief
- ✈️ Travel Industry Boost: Support tourism and travel sector recovery
- ⚖️ Simplified Structure: Move toward 5% and 18% dual-rate system
📌 Key Takeaways - HSN Chapter 96 GST Rates 2026
- 🧹 Traditional Brooms: 5% GST (handmade grass/twig brooms - support artisans)
- 🧹 Modern Brooms & Brushes: 18% GST (plastic brooms, mops, all brushes)
- 🧳 Suitcases & Travel Bags: 18% GST (REDUCED from 28% - Rs 1,000 savings on Rs 10K!)
- 👜 Handbags & Wallets: 18% GST (REDUCED from 28% - major relief!)
- 🎒 School Bags & Backpacks: 18% GST (REDUCED from 28%)
- 🖊️ Pens, Pencils, Markers: 18% GST (all writing instruments - unchanged)
- ☂️ Umbrellas: 18% GST (all types - unchanged)
- 🔘 Buttons, Zippers: 18% GST (all fasteners - unchanged)
- 💈 Combs, Hair Accessories: 18% GST (unchanged)
- ✅ 28% Slab Eliminated: No bags/luggage at 28% anymore under GST 2.0!
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