| Type | Code | Description | IGST | CGST | SGST | UGST |
|---|---|---|---|---|---|---|
| HSN | 98 | PROJECT IMPORTS, LABORATORY CHEMICALS, PASSENGERS BAGGAGE, PERSONAL IMPORTATIONS BY AIR OR POST, SHIP STORES | — | — | — | — |
| HSN | 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% | 9% | 9% | 9% |
| HSN | 9802 | LABORATORY CHEMICALS | 18% | 9% | 9% | 9% |
| HSN | 9803 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | 0% | 0% | 0% | 0% |
| HSN | 9804 | ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE — All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] | 5% | 2.5% | 2.5% | 2.5% |
| HSN | 9804 | ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE — All dutiable articles intended for personal use | 28% | 14% | 14% | 14% |
| HSN | 9804 | Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for | 5% | 2.5% | 2.5% | 2.5% |
| HSN | 9804 | Other Drugs and medicines intended for | 12% | 6% | 6% | 6% |
| HSN | 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: | — | — | — | — |
| HSN | 9806 | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN | — | — | — | — |
| HSN | 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 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% | 9% | 9% | 9% |
| HSN | 980200 | LABORATORY CHEMICALS | 18% | 9% | 9% | 9% |
| HSN | 980300 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | 0% | 0% | 0% | 0% |
| HSN | 980410 | DRUGS AND MEDICINES — All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] | 5% | 2.5% | 2.5% | 2.5% |
| HSN | 980410 | DRUGS AND MEDICINES — All dutiable articles intended for personal use | 18% | 9% | 9% | 9% |
| HSN | 980490 | OTHER — All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] | 5% | 2.5% | 2.5% | 2.5% |
| HSN | 980490 | OTHER — All dutiable articles intended for personal use | 18% | 9% | 9% | 9% |
| HSN | 980510 | PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES, DAIRY PRODUCTS, SOUP, LARD, FRESH FRUITS | — | — | — | — |
| HSN | 980590 | ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS | — | — | — | — |
| HSN | 980600 | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN | — | — | — | — |
| HSN | 98010011 | For industrial plant project | 18% | 9% | 9% | 9% |
| HSN | 98010012 | For irrigation plant | 18% | 9% | 9% | 9% |
| HSN | 98010013 | FOR POWER PROJECT, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT | 18% | 9% | 9% | 9% |
| HSN | 98010014 | For mining project | 18% | 9% | 9% | 9% |
| HSN | 98010015 | Project for exploration of oil or other minerals | 18% | 9% | 9% | 9% |
| HSN | 98010019 | FOR OTHER PROJECTS, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT | 18% | 9% | 9% | 9% |
| HSN | 98010020 | 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% | 9% | 9% | 9% |
| HSN | 98010030 | Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project | 18% | 9% | 9% | 9% |
| HSN | 98020000 | LABORATORY CHEMICALS | 18% | 9% | 9% | 9% |
| HSN | 98030000 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE | 0% | 0% | 0% | 0% |
| HSN | 98041000 | Drugs and medicines — All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] | 5% | 2.5% | 2.5% | 2.5% |
| HSN | 98041000 | Drugs and medicines — All dutiable articles intended for personal use | 18% | 9% | 9% | 9% |
| HSN | 98049000 | Other — All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] | 5% | 2.5% | 2.5% | 2.5% |
| HSN | 98049000 | Other — All dutiable articles intended for personal use | 18% | 9% | 9% | 9% |
| HSN | 98051000 | Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits | — | — | — | — |
| HSN | 98059000 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products | — | — | — | — |
| HSN | 98060000 | All goods originating in or exported from the Islamic republic of Pakistan | — | — | — | — |
| HSN | 98071000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF BETTING | — | — | — | — |
| HSN | 98072000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF CASINOS | — | — | — | — |
| HSN | 98073000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF GAMBLING | — | — | — | — |
| HSN | 98074000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF HORSE RACING | — | — | — | — |
| HSN | 98075000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF LOTTERY | — | — | — | — |
| HSN | 98076000 | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF ONLINE MONEY GAMING | — | — | — | — |
HSN 98 is an 8-digit tariff item under sub-heading and heading . This page shows the applicable GST details for this tariff item.
HSN classification and GST rate information is based on official GST/CBIC rate schedules and notifications. WealthView updates its database when official changes are published. For the latest applicability, refer to the current official GST/CBIC notifications and rate schedules.