GST Rate & HSN Code for laboratory chemicals; passengers’ baggage, Project imports; personal importations by air or post; ship stores – Chapter 98

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Important Notes of GST Chapter 98;

This Chapter is to be taken to apply to generally merchandise which fulfill the conditions endorsed in that, despite the fact that they might be covered by a more explicit heading somewhere else in this Schedule.

Heading 9801 is to be taken to apply to generally merchandise which are imported as per the guidelines made under area 157 of the Customs Act, 1962 (52 of 1962) and articulations utilized in this heading will have the significance appointed to them in the said guidelines.

Heading 9802 covers all synthetic substances, natural or inorganic, whether or not synthetically characterized, imported in packings not surpassing 500 gms or 500 milliliters and which can be related to reference to the virtue, markings or different highlights to demonstrate them to be intended for use exclusively as lab synthetic substances.

Headings 9803 and 9804 are taken not to apply to:

  • engine vehicles;
  • cocktails; and
  • tobacco and fabricated items thereof.

Heading 9803 is to be taken not to apply to articles imported by a traveler or an individual from a group under an import permit or a Customs Clearance Permit either for his own utilization or for the benefit of others.

Heading 9804 is to be taken not to apply to articles imported under an import permit or a Customs Clearance Permit.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
9801ALL 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 A18%01/07/2017
980100ALL 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 AL18%01/07/2017
98010011FOR INDUSTRIAL PLANT PROJECT18%01/07/2017
98010012FOR IRRIGATION PLANT18%01/07/2017
98010013FOR POWER PROJECT18%01/07/2017
98010014FOR MINING PROJECT18%01/07/2017
98010015PROJECT FOR EXPLORATION OF OIL OR OTHER MINERALS18%01/07/2017
98010019FOR OTHER PROJECTS18%01/07/2017
98010020COMPONENTS (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 UNIT18%01/07/2017
98010030SPARE PARTS AND OTHER RAW MATERIALS (INCLUDING SEMI-FINISHED MATERIALS OR CONSUMABLE STORES FOR THE MAINTENANCE OF PLANT OR PROJECT18%01/07/2017
9802LABORATORY CHEMICALS18%01/07/2017
98020000LABORATORY CHEMICALS18%01/07/2017
9803ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGENil01/07/2017
98030000ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGENil01/07/2017
9804Drugs 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 personal use.5%01/07/2017
9804Other Drugs and medicines intended for personal use12%01/07/2017
9804ALL DUTIABLE ARTICLES, INTENDED FOR PERSONAL USE, IMPORTED BY POST OR AIR28%01/07/2017
98041000DRUGS AND MEDICINES5%01/07/2017
98049000OTHER12%01/07/2017
9805THE FOLLOWING ARTICLES OF STORES ON BOARD OF A VESSEL OR AIRCRAFT ON WHICH DUTY IS LEVIABLE UNDER THE CUSTOMS ACT, 1962 (52 OF 1962), NAMELY0%01/07/2017
98051000PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES; DAIRY PRODUCTS; SOUP; LARD; FRESH FRUITS0%01/07/2017
98059000ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS0%01/07/2017
98060000ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN0%01/07/2017

 

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