← All 98 HSN chapters · Search any code on the HSN code finder.
Chapter 98 of the HSN tariff covers Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores. It has 6 headings (4-digit codes) and 21 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
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) 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 materials of 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% |
98010011 | For industrial plant project | 18% |
98010012 | For irrigation plant | 18% |
98010013 | For power project, other than solar power plant or solar power project | 18% |
98010014 | For mining project | 18% |
98010015 | Project for exploration of oil or other minerals | 18% |
98010019 | For other projects, other than solar power plant or solar power project | 18% |
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 | 18% |
98010030 | Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project | 18% |
9802 Laboratory chemicals
GST: 18%
9803 All dutiable articles, imported by a passenger or a member of a crew in his baggage
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
980300 | All dutiable articles, imported by a passenger or a member of a crew in his baggage | Nil |
98030000 | All dutiable articles, imported by a passenger or a member of a crew in his baggage | Nil |
9804 All dutiable goods imported for personal use
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
980410 | Drugs and medicines | 5% or 18% |
98041000 | Drugs and medicines | 5% or 18% |
980490 | Other | 5% or 18% |
98049000 | Other | 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
GST: Customs-only code
| HSN code | Description | GST rate |
|---|---|---|
980510 | Prepared or preserved meat, fish and vegetables, dairy products, soup, lard, fresh fruits | Customs-only code |
98051000 | Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits | Customs-only code |
980590 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products | Customs-only code |
98059000 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products | Customs-only code |
9806 All goods originating in or exported from the islamic republic of pakistan
GST: Customs-only code
| HSN code | Description | GST rate |
|---|---|---|
980600 | All goods originating in or exported from the islamic republic of pakistan | Customs-only code |
98060000 | All goods originating in or exported from the Islamic republic of Pakistan | Customs-only code |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
