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HSN Codes and GST Rates of Chapter 98

PROJECT IMPORTS; LABORATORY CHEMICALS; PASSENGERS' BAGGAGE, PERSONAL IMPORTATIONS BY AIR OR POST; SHIP STORES; ACTIONABLE CLAIMS


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 98

 		PROJECT IMPORTS; LABORATORY CHEMICALS; PASSENGERS' BAGGAGE, PERSONAL IMPORTATIONS BY AIR OR POST; SHIP STORES; ACTIONABLE CLAIMS

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 projects mentioned in (1) to (6) above

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 :

--- Machinery :

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

 		---- Projects 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)

98020000

 		Laboratory chemicals

98030000

 		All dutiable articles, imported by a passenger or a member of a crew in his baggage

9804

 		All dutiable goods imported for personal use

98041000

 		- Drugs and medicines

98049000

 		- Other

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 :

98051000

 		- Prepared or preserved meat, fish and vegetable; dairy products; soup; lard; fresh fruits

98059000

 		- All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products

98060000

 		- All goods originating in or exported from Islamic Republic of Pakistan

9807

 		Specified actionable claim

98071000

 		- Actionable claim involved in or by way of betting

98072000

 		- Actionable claim involved in or by way of casinos

98073000

 		- Actionable claim involved in or by way of gambling

98074000

 		- Actionable claim involved in or by way of horse racing

98075000

 		- Actionable claim involved in or by way of lottery

98076000

 		- Actionable claim involved in or by way of online money gaming
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)