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Chapter 98GST Classification

Project Imports; Laboratory Chemicals

Special chapter for Project Imports and Baggage.

Based on Customs Tariff ActUpdated: December 2025

Total Codes29

Dominant RateProject Imports 18%. Baggage rules apply.

Includes: Project Imports, Lab Chemicals, Baggage...

How to find the correct HSN Code in Chapter 98?

1

Identify Heading: Match your product with the 4-digit headings below.

2

Check Exclusions: Ensure your item isn't listed in the "Excluded" section.

3

Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.

Browse HSN Codes in Chapter 98

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What does Chapter 98 Cover?

Special chapter for Project Imports and Baggage.

Included

Project Imports
Laboratory Chemicals

Excluded

Common Confusions

Compliance Notes

• 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
• 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
• Export/Import: Always use full 8-digit code.

Expert FAQs for Chapter 98

What is Project Import?

Import of machinery for setting up a plant (single assessment).

HSN Classification Framework

HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.

Related Chapters

84Nuclear Reactors, Boilers, Machinery

85Electrical Machinery and Equipment

90Optical, Photographic, Cinematographic, Medical Instruments

View All 99 Chapters

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9801

ALL... (Heading Category)

980118% GST

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

98010018% GST

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 :

9801001118% GST

For industrial plant project

9801001218% GST

For irrigation plant

9801001318% GST

FOR POWER PROJECT, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT

9801001418% GST

For mining project

9801001518% GST

Project for exploration of oil or other minerals

9801001918% GST

FOR OTHER PROJECTS, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT

9801002018% GST

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

9801003018% GST

Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project

9802

LABORATORY... (Heading Category)

980218% GST

LABORATORY CHEMICALS

98020018% GST

LABORATORY CHEMICALS

9802000018% GST

LABORATORY CHEMICALS

9803

ALL... (Heading Category)

98030% GST

ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE

9803000% GST

ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE

ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE

9804

ALL... (Heading Category)

980428% GST

ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE

98041028% GST

DRUGS AND MEDICINES

9804100028% GST

Drugs and medicines

98049028% GST

OTHER

9804900028% GST

Other

9805

THE... (Heading Category)

980518% GST

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:

98051018% GST

PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES, DAIRY PRODUCTS, SOUP, LARD, FRESH FRUITS

9805100018% GST

Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits

98059018% GST

ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS

9805900018% GST

All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products

9806

ALL... (Heading Category)

980618% GST

ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN

98060018% GST

ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN

9806000018% GST

All goods originating in or exported from the Islamic republic of Pakistan

Chapter 98 HSN Codes: Project Imports; Laboratory Chemicals | GST Rate & Classification