GST HSN Classification
GST Rate & HSN Code for Special Classification Provisions — Chapter 98
Special classification provisions. Products under this chapter attract GST rates ranging from 0% to 28%, depending on the category. Explore the complete list of HSN codes, GST rates, and classifications under Chapter 98 below, updated as per the latest CBIC notifications.
Chapter98
Total HSN Codes36
GST Rate Range0% – 28%
HSN Codes under Chapter 98
Showing 36 of 36 entries| HSN Code | Heading | Description | GST Rate | IGST | CGST | SGST | CESS | Effective Date |
|---|---|---|---|---|---|---|---|---|
| 98 | 0098 | PROJECT IMPORTS, LABORATORY CHEMICALS, PASSENGERS BAGGAGE, PERSONAL IMPORTATIONS BY AIR OR POST, SHIP STORES | 18% | |||||
| 9801 | 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) ABOVE | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98010030 | 9801 | SPARE PARTS AND OTHER RAW MATERIALS (INCLUDING SEMI-FINISHED MATERIALS OR CONSUMABLE STORES FOR THE MAINTENANCE OF PLANT OR PROJECT | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98010020 | 9801 | 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% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98010019 | 9801 | FOR OTHER PROJECTS, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98010015 | 9801 | PROJECT FOR EXPLORATION OF OIL OR OTHER MINERALS | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98010014 | 9801 | FOR MINING PROJECT | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98010013 | 9801 | FOR POWER PROJECT, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98010012 | 9801 | FOR IRRIGATION PLANT | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98010011 | 9801 | FOR INDUSTRIAL PLANT PROJECT | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 980100 | 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 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 : | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 9802 | 9802 | LABORATORY CHEMICALS | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 980200 | 9802 | LABORATORY CHEMICALS | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 98020000 | 9802 | LABORATORY CHEMICALS | 18% | 18% | 9% | 9% | 0 | 01/07/2017 |
| 9803 | 9803 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 980300 | 9803 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 98030000 | 9803 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 98049000 | 9804 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 980410 | 9804 | DRUGS AND MEDICINES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 980490 | 9804 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 98041000 | 9804 | DRUGS AND MEDICINES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 9804 | 9804 | ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 9805 | 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: | 18% | |||||
| 980510 | 9805 | PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES, DAIRY PRODUCTS, SOUP, LARD, FRESH FRUITS | 18% | |||||
| 98051000 | 9805 | PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES; DAIRY PRODUCTS; SOUP; LARD; FRESH FRUITS | 18% | |||||
| 980590 | 9805 | ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS | 18% | |||||
| 98059000 | 9805 | ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS | 18% | |||||
| 9806 | 9806 | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN | 18% | |||||
| 980600 | 9806 | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN | 18% | |||||
| 98060000 | 9806 | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN | 18% | |||||
| 98071000 | 9807 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF BETTING | 18% | |||||
| 98072000 | 9807 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF CASINOS | 18% | |||||
| 98073000 | 9807 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF GAMBLING | 18% | |||||
| 98074000 | 9807 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF HORSE RACING | 18% | |||||
| 98075000 | 9807 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF LOTTERY | 18% | |||||
| 98076000 | 9807 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF ONLINE MONEY GAMING | 18% |
Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Frequently Asked Questions
Everything you need to know about Chapter 98 HSN codes and GST rates.
Chapter 98 of the HSN (Harmonized System of Nomenclature) classification covers Special classification provisions. It groups together all related products and materials under a common category to standardize GST rates and simplify tax compliance for businesses dealing in Special Classification Provisions.
