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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
9801ALL 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
   
     
9801 00All 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 11For industrial plant projectFree18
9801 00 12For irrigation plantFree18
9801 00 13For power projectFree18
9801 00 14For mining projectFree18
9801 00 15Project for exploration of oil or other mineralsFree18
9801 00 19For other projectsFree18
9801 00 20Components (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 unitFree18
9801 00 30Spare parts and other raw materials (including semi-finished materials) or consumable stores for the maintenance of plant or projectFree18
9802 00 00Laboratory ChemicalsFree18
9803 00 00All dutiable articles, imported by a passenger or a member of a crew in his baggageRestrictedAs provided under Customs and Baggage Rules by saving clause 3(1)(h) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 19930
9804ALL 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 00Drugs and medicinesRestrictedSubject 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 00OtherRestrictedSubject 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.
9805THE 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 00Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruitsRestrictedSubject 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 00All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco productsRestrictedSubject 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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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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