HSN code CHAPTER 98
Project Imports, Laboratory Chemicals; Passengers’ baggage,
Personal Importation by Air or Post, Ships’ Stores
The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.
CHAPTER 98
Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores
NOTES:
1. This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in this Schedule.
2. HSN Heading 9801 is to be taken to 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.
3. HSN 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, markings or other features to show them to be meant for use solely as laboratory chemicals.
4. HSN Headings 9803 and 9804 are taken not to apply to:
(a) motor vehicles;
(b) alcoholic drinks;
(c) goods imported through courier service.
5. HSN Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import licence or a Customs Clearance Permit either for his own use or on behalf of others.
6. HSN Heading 9804 is to be taken not to apply to articles imported under an import licence or a Customs Clearance Permit.
HSN CODE DESCRIPTION OF GOODS
HSN code 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
HSN code 9801 00 - 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 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: ---Machinery:
HSN code 9801 00 11 ---- For industrial plant project
HSN code 9801 00 12 ---- For irrigation plant
HSN code 9801 00 13 ---- For power project
HSN code 9801 00 14 ---- For mining project
HSN code 9801 00 15 ---- Project for exploration of oil or other minerals
HSN code 9801 00 19 ---- For other projects
HSN code 9801 00 20 --- 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
HSN code 9801 00 30 --- Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project
HSN code 9802 00 00 LABORATORY CHEMICALS
HSN code 9803 00 00 ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE
HSN code 9804 ALL DUTIABLE ARTICLES, INTENDED FOR PERSONAL USE, IMPORTED BY POST OR AIR
HSN code 9804 10 00 - Drugs and medicines
HSN code 9804 90 00 - Other
HSN code 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:
HSN code 9805 10 00 - Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits
HSN code 9805 90 00 - All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products
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