In the vast landscape of Indian trade and commerce, understanding the Harmonized System of Nomenclature (HSN) code and Goods and Services Tax (GST) rate is cruc...

In the vast landscape of Indian trade and commerce, understanding the Harmonized System of Nomenclature (HSN) code and Goods and Services Tax (GST) rate is crucial for businesses, especially when it comes to products like floor mops. This article aims to provide a comprehensive guide on floor mop HSN code and GST rate, ensuring you stay compliant and informed.

The HSN code is an internationally accepted system of codes and names to classify traded products. It was developed by the World Customs Organization, and India adopted it for GST. Understanding the HSN code for your product is essential for tax calculation and record-keeping.

Floor mops fall under Chapter 68 of the HSN code, which is dedicated to 'Articles of plastics.' The specific HSN code for floor mops is 680390. This code covers 'Other articles of plastics.' While floor mops are primarily made of plastic, they may also contain other materials like metal or wood, but the primary material is plastic.

In India, GST is a multi-stage, destination-based tax levied at various rates on the supply of goods and services. The GST rate on floor mops is 18%. This rate is applicable to all types of floor mops, including those made of plastic, metal, or a combination of materials.

Since the introduction of GST in 2017, the GST rate on floor mops has remained consistent at 18%. However, it's essential to stay updated with any changes in GST rates, as they can impact your business significantly. The GST Council, which is the apex decision-making body for GST, reviews and revises GST rates periodically.
GST rates are not uniform for all businesses. They vary based on the turnover of the business. For businesses with a turnover of up to Rs. 1.5 crores, the composition scheme is applicable, which allows them to pay GST at a lower rate of 1% (without input tax credit) or 5% (with input tax credit). For businesses with a turnover of more than Rs. 1.5 crores, the regular GST rate of 18% applies.

To calculate the GST on floor mops, you must also consider the GST rate on the inputs and raw materials used in their manufacture. The GST rate on plastic raw materials used in the manufacture of floor mops is 18%. However, if you're eligible for input tax credit, you can claim the GST paid on inputs and reduce your output GST liability.


















Understanding the HSN code and GST rate for floor mops is crucial for businesses involved in their manufacture, supply, or trade. By knowing the HSN code (680390) and GST rate (18%), you can ensure accurate tax calculation, maintain proper records, and stay compliant with GST regulations. Regularly updating your knowledge about GST rate changes and turnover-based GST rates can help you manage your business more effectively.