HSN Codes · Chapter 98

Project Imports and Special Provisions

India-specific tariff provisions: project imports, laboratory chemicals, passenger baggage, and similar special classifications.

Code Description Typical GST rate
9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) indust
980100 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) indust
98010011 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) indust
98010012 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) indust
98010013 For power project, other than solar power plant or solar power project
98010014 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) indust
98010015 Project for exploration of oil or other minerals
98010019 For other projects, other than solar power plant or solar power project
98010020 Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit
98010030 Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project
9802 Project Imports and Special Provisions — laboratory chemicals
980200 Project Imports and Special Provisions — laboratory chemicals — laboratory chemicals
98020000 Project Imports and Special Provisions — laboratory chemicals — laboratory chemicals — laboratory chemicals
9803 All dutiable articles, imported by a passenger or a member of a crew in his baggage
980300 All dutiable articles, imported by a passenger or a member of a crew in his baggage
98030000 All dutiable articles, imported by a passenger or a member of a crew in his baggage
9804 Project Imports and Special Provisions — all dutiable goods imported for personal use
980410 Project Imports and Special Provisions — all dutiable goods imported for personal use — drugs and medicines
98041000 Project Imports and Special Provisions — all dutiable goods imported for personal use — drugs and medicines — drugs and medicines
980490 Project Imports and Special Provisions — all dutiable goods imported for personal use — other
98049000 Project Imports and Special Provisions — all dutiable goods imported for personal use — other — other
9805 The following articles of stores on board of a vessel or aircraft on which duty is leviable under the customs act, 1962 (52 of 1962), namely
980510 Prepared or preserved meat, fish and vegetables, dairy products, soup, lard, fresh fruits
98051000 Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits
980590 All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products
98059000 All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products
9806 All goods originating in or exported from the islamic republic of pakistan
980600 All goods originating in or exported from the islamic republic of pakistan
98060000 All goods originating in or exported from the Islamic republic of Pakistan
98071000 Actionable claim involved in or by way of betting
98072000 Actionable claim involved in or by way of casinos
98073000 Actionable claim involved in or by way of gambling
98074000 Actionable claim involved in or by way of horse racing
98075000 Actionable claim involved in or by way of lottery
98076000 Actionable claim involved in or by way of online money gaming

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