HSN Chapter 98: Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores (2026)
Every HSN code under Chapter 98 from the GST portal HSN master (updated 2026-06-10): 6 four-digit headings with their 6 and 8-digit codes for GST invoices, e-way bills and customs documents.
Not the right chapter? Use the HSN code finder to search all 98 chapters by product description. For the applicable GST rate, see the GST rates list 2026 or the official CBIC rate finder. Classification is indicative; confirm codes and rates with CBIC or a tax professional before filings.
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, 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
| HSN code | Description |
|---|---|
| 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 |
| 98010011 | For industrial plant project |
| 98010012 | For irrigation plant |
| 98010013 | For power project, other than solar power plant or solar power project |
| 98010014 | For mining project |
| 98010015 | Project for exploration of oil or other minerals |
| 98010019 | For other projects, other than solar power plant or solar power project |
| 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 |
| 98010030 | Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project |
9802Laboratory chemicals
| HSN code | Description |
|---|---|
| 980200 | Laboratory chemicals |
| 98020000 | Laboratory chemicals |
9803All dutiable articles, imported by a passenger or a member of a crew in his baggage
| HSN code | Description |
|---|---|
| 980300 | All dutiable articles, imported by a passenger or a member of a crew in his baggage |
| 98030000 | All dutiable articles, imported by a passenger or a member of a crew in his baggage |
9804All dutiable goods imported for personal use
| HSN code | Description |
|---|---|
| 980410 | Drugs and medicines |
| 98041000 | Drugs and medicines |
| 980490 | Other |
| 98049000 | Other |
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
| HSN code | Description |
|---|---|
| 980510 | Prepared or preserved meat, fish and vegetables, dairy products, soup, lard, fresh fruits |
| 98051000 | Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits |
| 980590 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products |
| 98059000 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products |
9806All goods originating in or exported from the islamic republic of pakistan
| HSN code | Description |
|---|---|
| 980600 | All goods originating in or exported from the islamic republic of pakistan |
| 98060000 | All goods originating in or exported from the islamic republic of pakistan |
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