GST HSN Chapter 98
Special Classification Provisions
This chapter covers special classification provisions such as special classification provisions, etc.
Simple Summary
Chapter 98 covers Project Imports; Laboratory chemicals; Passengers' baggage; Personal importations.
What is NOT covered?
This chapter excludes Regular imports.
UQC Guidance
-
GST Rate Summary
18% or varies.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 98 | PROJECT IMPORTS, LABORATORY CHEMICALS, PASSENGERS BAGGAGE, PERSONAL IMPORTATIONS BY AIR OR POST, SHIP STORES | Use |
| 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 | Use |
| 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 : | Use |
| 98010011 | For industrial plant project | Use |
| 98010012 | For irrigation plant | Use |
| 98010013 | FOR POWER PROJECT, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT | Use |
| 98010014 | For mining project | Use |
| 98010015 | Project for exploration of oil or other minerals | Use |
| 98010019 | FOR OTHER PROJECTS, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT | Use |
| 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 | Use |
| 98010030 | Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project | Use |
| 9802 | LABORATORY CHEMICALS | Use |
| 980200 | LABORATORY CHEMICALS | Use |
| 98020000 | LABORATORY CHEMICALS | Use |
| 9803 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | Use |
| 980300 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | Use |
| 98030000 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | Use |
| 9804 | ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE | Use |
| 980410 | DRUGS AND MEDICINES | Use |
| 98041000 | Drugs and medicines | Use |
| 980490 | OTHER | Use |
| 98049000 | Other | Use |
| 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: | Use |
| 980510 | PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES, DAIRY PRODUCTS, SOUP, LARD, FRESH FRUITS | Use |
| 98051000 | Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits | Use |
| 980590 | ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS | Use |
| 98059000 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products | Use |
| 9806 | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN | Use |
| 980600 | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN | Use |
| 98060000 | All goods originating in or exported from the Islamic republic of Pakistan | Use |
| 98071000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF BETTING | Use |
| 98072000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF CASINOS | Use |
| 98073000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF GAMBLING | Use |
| 98074000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF HORSE RACING | Use |
| 98075000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF LOTTERY | Use |
| 98076000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF ONLINE MONEY GAMING | Use |