Headings in chapter 98 and their GST
| HSN | Description | GST |
|---|
| 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) above8 tariff items | 18% |
| 9802 | Laboratory chemicals1 tariff item | 18% |
| 9803 | All dutiable articles, imported by a passenger or a member of a crew in his baggage1 tariff item | 0% |
| 9804 | All dutiable goods imported for personal use2 tariff items | 5% or 18% |
| 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), namely2 tariff items | 18% |
| 9806 | All goods originating in or exported from the islamic republic of pakistan1 tariff item | 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 98 covers
Chapter 98 of the tariff is "Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores". It has 6 four-digit headings and 15 eight-digit tariff items, such as 9801 (All items of machinery including prime movers, instruments,), 9802 (Laboratory chemicals), 9803 (All dutiable articles, imported by a passenger or a member).
GST rates in chapter 98
Most of its tariff items are taxed at 18%. By tariff item: 12 at 18%, 1 at 0%. For 2 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 98 goods?
Most of its tariff items are taxed at 18%. Of the 15 eight-digit codes in chapter 98, 12 at 18%, 1 at 0%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 9801?
Heading 9801 is "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". GST: 18%.