HSN Chapter 98
HSN Chapter 98 — Project Imports, Laboratory Chemicals, Passengers
HSN Chapter 98 covers project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores. It contains 6 four-digit headings and 36 HSN codes in total. Below is every heading in Chapter 98 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.
Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).
HSN codes in Chapter 98
36 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.
| HSN Code | Description | 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) Industrial Plant, (2) Irrigation Project, (3) Power Project, Other Than Solar Power Plant Or Solar Power Project (4) Mining Project, (5) Project For The Exploration For Oil Or Other Minerals, And (6) Such Other Projects, Other Than Solar Power Plant Or Solar Power Project, 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 | 18% |
| 9802 | Laboratory Chemicals | 18% |
| 9803 | All Dutiable Articles, Imported By A Passenger Or A Member Of A Crew In His Baggage | 5% |
| 9804 | All Dutiable Goods Imported For Personal Use | 18% |
| 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: | 5% |
| 9806 | All Goods Originating In Or Exported From The Islamic Republic Of Pakistan | 5% |
Frequently Asked Questions
What products are in HSN Chapter 98?
Chapter 98 covers project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores, spanning 6 headings and 36 HSN codes.
What is the GST rate for Chapter 98 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.
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