GST rates and HSN code for 98 - Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores.

GST Rates & HSN Codes on - Chapter 98

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
9801 Antiques Of An Age Exceeding One Hundred Years 18% 01-07-2017
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 A 18% 01-07-2017
98010011 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 Al 18% 01-07-2017
98010012 For Industrial Plant Project 18% 01-07-2017
98010013 For Irrigation Plant 18% 01-07-2017
98010014 For Power Project 18% 01-07-2017
98010015 For Mining Project 18% 01-07-2017
98010019 Project For Exploration Of Oil Or Other Minerals 18% 01-07-2017
98010020 For Other Projects 18% 01-07-2017
98010030 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% 01-07-2017
9802 Spare Parts And Other Raw Materials (Including Semi-finished Materials Or Consumable Stores For The Maintenance Of Plant Or Project 18% 01-07-2017
98020000 Laboratory Chemicals 18% 01-07-2017
9803 Laboratory Chemicals Nil 01-07-2017
98030000 All Dutiable Articles, Imported By A Passenger Or A Member Of A Crew In His Baggage Nil 01-07-2017
9804 All Dutiable Articles, Imported By A Passenger Or A Member Of A Crew In His Baggage 28% 01-07-2017
98041000 All Dutiable Articles, Intended For Personal Use, Imported By Post Or Air 5% 01-07-2017
98049000 Drugs And Medicines 12% 01-07-2017
9805 Other 0 01-07-2017
98051000 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 0 01-07-2017
98059000 Prepared Or Preserved Meat, Fish And Vegetables; Dairy Products; Soup; Lard; Fresh Fruits 0 01-07-2017
98060000 All Other Consumable Stores Excluding Fuel, Lubricating Oil, Alcoholic Drinks And Tobacco Products 0 01-07-2017