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Exempt (0%)0.25% GST3% GST5% GST12% GST18% GST28% GST40% GST
HSN Sections
Section I: Live Animals; Animal ProductsSection II: Vegetable ProductsSection III: Animal or Vegetable Fats and OilsSection IV: Prepared Foodstuffs; Beverages; TobaccoSection V: Mineral ProductsSection VI: Products of Chemical or Allied IndustriesSection VII: Plastics and RubberSection VIII: Raw Hides, Skins, LeatherView All 21 Sections β†’
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  3. Chapter 98: Project Imports; Laboratory Chemicals; Baggage
πŸ“‚ Section XXIβ€’ Live Animals; Animal Products

Chapter 98: Project Imports; Laboratory Chemicals; Baggage

Official list of 36 HSN codes and GST tax rates. Industrial project goods, laboratory chemicals, passenger baggage, and postal items.

Showing 36 results for "Chapter 98"
CodeTypeDescriptionGST RateCGSTSGSTIGSTAction
98
HSN
PROJECT IMPORTS, LABORATORY CHEMICALS, PASSENGERS BAGGAGE, PERSONAL IMPORTATIONS BY AIR OR POST, SHIP STORES
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
9801
HSN
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
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
980100
HSN
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
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98010011
HSN
For industrial plant project
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98010012
HSN
For irrigation plant
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98010013
HSN
FOR POWER PROJECT, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98010014
HSN
For mining project
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98010015
HSN
Project for exploration of oil or other minerals
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98010019
HSN
FOR OTHER PROJECTS, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98010020
HSN
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
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98010030
HSN
Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
9802
HSN
LABORATORY CHEMICALS
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
980200
HSN
LABORATORY CHEMICALS
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
98020000
HSN
LABORATORY CHEMICALS
Chapter 98
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
9803
HSN
ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
980300
HSN
ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
98030000
HSN
ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
9804
HSN
ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE
Chapter 98
CGST: 2.5%β€’SGST: 2.5%β€’IGST: 5%
5%
2.5%2.5%5%
πŸ’¬
980410
HSN
DRUGS AND MEDICINES
Chapter 98
CGST: 2.5%β€’SGST: 2.5%β€’IGST: 5%
5%
2.5%2.5%5%
πŸ’¬
98041000
HSN
Drugs and medicines
Chapter 98
CGST: 2.5%β€’SGST: 2.5%β€’IGST: 5%
5%
2.5%2.5%5%
πŸ’¬
980490
HSN
OTHER
Chapter 98
CGST: 6.0%β€’SGST: 6.0%β€’IGST: 12%
12%
6.0%6.0%12%
πŸ’¬
98049000
HSN
Other
Chapter 98
CGST: 2.5%β€’SGST: 2.5%β€’IGST: 5%
5%
2.5%2.5%5%
πŸ’¬
9805
HSN
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:
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
980510
HSN
PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES, DAIRY PRODUCTS, SOUP, LARD, FRESH FRUITS
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
98051000
HSN
Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
980590
HSN
ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
98059000
HSN
All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
9806
HSN
ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
980600
HSN
ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
98060000
HSN
All goods originating in or exported from the Islamic republic of Pakistan
Chapter 98
CGST: 0.0%β€’SGST: 0.0%β€’IGST: 0%
0%
0.0%0.0%0%
πŸ’¬
98071000
HSN
ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF BETTING
Chapter 98
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
98072000
HSN
ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF CASINOS
Chapter 98
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
98073000
HSN
ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF GAMBLING
Chapter 98
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
98074000
HSN
ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF HORSE RACING
Chapter 98
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
98075000
HSN
ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF LOTTERY
Chapter 98
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
98076000
HSN
ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF ONLINE MONEY GAMING
Chapter 98
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬

Frequently Asked Questions: Chapter 98

Chapter 98 covers goods classified under "Chapter 98". In total, there are 36 recognized commodities and 4-digit/8-digit tariff items under this chapter according to the Indian Customs & Central Excise Tariff schedule.
Check the table above or use the live search filter. GST rates (0%, 5%, 12%, 18%, or 28%) depend on specific sub-classifications and conditions (e.g. pre-packaged vs fresh, brand registration status).
For businesses with annual turnover over β‚Ή5 Crores, mentioning 6-digit HSN codes on B2B invoices is mandatory. For turnover up to β‚Ή5 Crores, a minimum 4-digit code is required for B2B supplies.
πŸ’¬

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