Chapter 98 HSN Codes - Special Categories & Project Imports

Complete chapter-wise list with descriptions and GST rates.

HSN Codes in Chapter 98

• HSN 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 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% GST)
• HSN 9802 - Laboratory chemicals (18% GST)
• HSN 9803 - Passenger baggage (0% GST)
• HSN 9804 - All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] (5% GST)
• HSN 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% GST)
• HSN 980200 - LABORATORY CHEMICALS (18% GST)
• HSN 980300 - ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE (0% GST)
• HSN 980410 - DRUGS AND MEDICINES (5% GST)
• HSN 980490 - OTHER (5% GST)
• HSN 98010011 - For industrial plant project (18% GST)
• HSN 98010012 - For irrigation plant (18% GST)
• HSN 98010013 - FOR POWER PROJECT, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT (18% GST)
• HSN 98010014 - For mining project (18% GST)
• HSN 98010015 - Project for exploration of oil or other minerals (18% GST)
• HSN 98010019 - FOR OTHER PROJECTS, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT (18% GST)
• HSN 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% GST)
• HSN 98010030 - Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project (18% GST)
• HSN 98020000 - LABORATORY CHEMICALS (18% GST)
• HSN 98030000 - ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE (0% GST)
• HSN 98041000 - Drugs and medicines (5% GST)
• HSN 98049000 - Other (5% GST)