In the realm of procurement and taxation, understanding product codes and tax rates is crucial for businesses. This article delves into the world of floor mop c...
In the realm of procurement and taxation, understanding product codes and tax rates is crucial for businesses. This article delves into the world of floor mop cloths, focusing on their HSN (Harmonized System of Nomenclature) code and GST (Goods and Services Tax) rate in India.


HSN codes are internationally standardized systems of codes and names to classify traded products. They are used by customs authorities around the world to identify products for the application of duties and taxes. In India, businesses with a turnover of over Rs. 1.5 crore are required to use HSN codes for their products.
Floor mop cloths, being textile products, fall under Chapter 63 of the HSN code list, which is dedicated to 'Articles of apparel and clothing accessories, not knitted or crocheted'. More specifically, they are classified under heading 6307, which covers 'Other made-up articles, including dress patterns'. The specific HSN code for floor mop cloths is 63079090.

GST, a comprehensive, multi-stage, destination-based tax, was introduced in India in 2017. It subsumed multiple indirect taxes into a single tax. GST rates vary depending on the type of product, with most essential items being taxed at a lower rate.

Floor mop cloths, being essential for maintaining hygiene and cleanliness, are taxed at a lower rate under GST. They are currently classified under the 5% GST slab. This means that for every Rs. 100 worth of floor mop cloths, Rs. 5 is the GST payable.
It's worth noting that GST rates are subject to change. In the past, floor mop cloths were taxed at 12% under GST. However, in the 2019 Union Budget, the GST Council reduced the rate to 5% to provide relief to small businesses and consumers.

The GST rate significantly impacts the pricing of floor mop cloths. A lower GST rate means a lower end price for consumers. This is because the GST is included in the final selling price of the product. For instance, if the cost price of a floor mop cloth is Rs. 85, the selling price including 5% GST would be Rs. 90.
Here's a simple breakdown:

| Cost Price (CP) | GST Rate | GST Amount | Selling Price (SP) |
|---|---|---|---|
| Rs. 85 | 5% | Rs. 4.25 | Rs. 89.25 |
| Rs. 85 | 12% | Rs. 10.20 | Rs. 95.20 |
As seen in the table, a reduction in GST rate from 12% to 5% leads to a decrease in the final selling price of the floor mop cloth, making it more affordable for consumers.








Understanding the HSN code and GST rate for floor mop cloths is vital for businesses operating in the cleaning supplies sector. It helps in accurate tax calculation, inventory management, and pricing strategy. With the GST rate for floor mop cloths currently at 5%, businesses can pass on the benefit to consumers, making these essential products more affordable.