Chapter 98 – HSN Code & GST Rate for Project Imports, Laboratory Chemicals, and Personal Imports
Chapter 98 of the Customs Tariff covers a diverse range of items including project imports, laboratory chemicals, passenger’s baggage, personal imports, or imports by post. Understanding the appropriate HSN codes and GST rates applicable to these products is essential. Below is a detailed table providing the necessary details:
| HSN Code | Product Description | GST Rate (%) |
|---|---|---|
| 9801 | Machinery, instruments, apparatus, and appliances; control gear and transmission equipment | 28 |
| 980100 | All items of machinery including prime movers, instruments, apparatus, control gear, and transmission equipment | 28 |
| 98010011 | For industrial plant project | 28 |
| 98010012 | For irrigation plant | 28 |
| 98010013 | For power project | 28 |
| 98010014 | For mining project | 28 |
| 98010015 | Project for exploration of oil or other minerals | 28 |
| 98010019 | For other projects | 28 |
| 98010020 | Components or raw materials for the manufacture of items required for the initial setting up or expansion of a unit | 28 |
| 98010030 | Spare parts and other raw materials for the maintenance of plant or project | 28 |
| 9802 | Laboratory chemicals | 18 |
| 980200 | Laboratory chemicals | 18 |
| 9803 | All dutiable articles, imported by a passenger or a member of a crew in his baggage | 28 |
| 980300 | All dutiable articles, imported by a passenger or a member of a crew in his baggage | 28 |
| 9804 | All dutiable articles intended for personal use imported by post or air | 28 |
| 980410 | Drugs and medicines | 28 |
| 98041000 | Drugs and medicines | 28 |
| 980490 | Other dutiable goods imported for personal use | 28 |
| 98049000 | Other dutiable goods imported for personal use | 28 |
| 9805 | Articles of stores on board of a vessel or aircraft subject to customs duty | 28 |
| 980510 | Prepared or preserved meat, fish, vegetables; dairy products; soup; lard; fresh fruits | 28 |
| 98051000 | Prepared or preserved meat, fish, vegetables; dairy products; soup; lard; fresh fruits | 28 |
| 980590 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks, and tobacco products | 28 |
| 98059000 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks, and tobacco products | 28 |
| 9806 | All goods originating in or exported from the Islamic Republic of Pakistan | 18 |
| 980600 | All goods originating in or exported from the Islamic Republic of Pakistan | 18 |
| 98060000 | All goods originating in or exported from the Islamic Republic of Pakistan | 18 |
Note: GST rates mentioned are subject to change as per government notifications. It is advisable to verify the latest rates before conducting any business transactions involving project imports, laboratory chemicals, passenger’s baggage, personal imports, or imports by post. Always consult with legal and tax professionals or refer to official government sources for the latest updates and interpretations regarding HSN codes and GST rates in this category.
