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 : | |
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) |
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)