HSN Code and GST Rate for Passenger Baggage – HSN Chapter 98
HSN Code and GST Rate for Passenger Baggage – HSN Chapter 98
GST rate for passenger baggage, laboratory chemicals, project imports and personal implementations by air, post or ship fall under Chapter 98 of HSN Code. The GST rate for passenger baggage, laboratory chemicals, project imports and personal implementations was fixed by the GST Council. The conditions made in this chapter shall apply to all the mentioned goods even though mentioned specific items mentioned in other chapters
Heading 9801 shall apply to all goods which are imported in accordance with the regulations made under Section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this heading shall have the meaning assigned to them in the said regulations.
Heading 9802 covers all chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding 500 gms or 500 millilitres and which can be identified with reference to the purity, makings or other features to show them to be meant for use solely as laboratory chemicals. Headings 9803 and 9804 are taken not to apply to:
- Motor vehicles;
- Alcoholic drinks;
- Goods imported through courier service.
Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import license or a Customs Clearance Permit either for his use or on behalf of others.
Heading 9804 is to be taken not to apply to articles imported under an import license or a Customs Clearance Permit.
Click here to read on GST Rate for Suitcases, Handbags and Leather Jackets
| HSN Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage |
| 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) INDUSTRIAL PLANT, (2) IRRIGATION PROJECT, (3) POWER PROJECT, (4) MINING PROJECT, (5) PROJECT FOR THE EXPLORATION FOR OIL OR OTHER MINERALS, AND (6) SUCH OTHER PROJECTS AS THE CENTRAL GOVERNMENT MAY, HAVING REGARD TO THE ECONOMIC DEVELOPMENT OF THE COUNTRY NOTIFY IN THE OFFICIAL GAZETTE IN THIS BEHALF; AND SPARE PARTS, OTHER RAW MATERIALS (INCLUDING SEMI-FINISHED MATERIAL) OR CONSUMABLE STORES NOT EXCEEDING 10% OF THE VALUE OF THE GOODS SPECIFIED ABOVE PROVIDED THAT SUCH SPARE PARTS, RAW MATERIALS OR CONSUMABLE STORES ARE ESSENTIAL FOR THE MAINTENANCE OF THE PLANT OR PROJECT MENTIONED IN 1 TO 6 ABOVE |
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| 9801 00 | All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxilliary 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) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in 1 to 6 above:o | |||
| Machinery: | ||||
| 9801 00 11 | For industrial plant project | Free | 18 | |
| 9801 00 12 | For irrigation plant | Free | 18 | |
| 9801 00 13 | For power project | Free | 18 | |
| 9801 00 14 | For mining project | Free | 18 | |
| 9801 00 15 | Project for exploration of oil or other minerals | Free | 18 | |
| 9801 00 19 | For other projects | Free | 18 | |
| 9801 00 20 | Components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components required for the initial set up of a unit or the substantial expansion of a unit | Free | 18 | |
| 9801 00 30 | Spare parts and other raw materials (including semi-finished materials) or consumable stores for the maintenance of plant or project | Free | 18 | |
| 9802 00 00 | Laboratory Chemicals | Free | 18 | |
| 9803 00 00 | All dutiable articles, imported by a passenger or a member of a crew in his baggage | Restricted | As provided under Customs and Baggage Rules by saving clause 3(1)(h) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 | 0 |
| 9804 | ALL DUTIABLE ARTICLES, INTENDED FOR PERSONAL USE, IMPORTED BY POST OR AIR, AND EXEMPTED FROM ANY PROHIBITION IN RESPECT OF THE IMPORTS THEREOF UNDER THE FOREIGN TRADE (DEVELOPMENT & REGULATION) ACT, 1992 BUT EXCLUDING ARTICLES FALLING UNDER HEADING 9803 | |||
| 9804 10 00 | Drugs and medicines | Restricted | Subject to value limit of Rs. 2000 (c.i.f) and other conditions as specified in clause 3(1), (i) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993. |
28 |
| 9804 90 00 | Other | Restricted | Subject to value limit of Rs. 2000 (c.i.f) and other conditions as specified in clause 3(1), (i) of Foreign Trade |
12 |
| (Exemption from Application of Rules in Certain Cases) Order, 1993. | ||||
| 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: | |||
| 9805 10 00 | Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits | Restricted | Subject to value limit of Rs. 2000 (c.i.f) and other conditions as specified in clause 3(1), (i) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993. |
|
| 9805 90 00 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products | Restricted | Subject to value limit of Rs. 2000 (c.i.f) and other conditions as specified in clause 3(1), (i) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 |
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