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

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 Code Description Rate (%) CESS (%) Effective Date Rate Revision
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 A 18% 01/07/2017
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 AL 18% 01/07/2017
98010011 FOR INDUSTRIAL PLANT PROJECT 18% 01/07/2017
98010012 FOR IRRIGATION PLANT 18% 01/07/2017
98010013 FOR POWER PROJECT 18% 01/07/2017
98010014 FOR MINING PROJECT 18% 01/07/2017
98010015 PROJECT FOR EXPLORATION OF OIL OR OTHER MINERALS 18% 01/07/2017
98010019 FOR OTHER PROJECTS 18% 01/07/2017
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% 01/07/2017
98010030 SPARE PARTS AND OTHER RAW MATERIALS (INCLUDING SEMI-FINISHED MATERIALS OR CONSUMABLE STORES FOR THE MAINTENANCE OF PLANT OR PROJECT 18% 01/07/2017
9802 LABORATORY CHEMICALS 18% 01/07/2017
98020000 LABORATORY CHEMICALS 18% 01/07/2017
9803 ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE Nil 01/07/2017
98030000 ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE Nil 01/07/2017
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 personal use. 5% 01/07/2017
9804 Other Drugs and medicines intended for personal use 12% 01/07/2017
9804 ALL DUTIABLE ARTICLES, INTENDED FOR PERSONAL USE, IMPORTED BY POST OR AIR 28% 01/07/2017
98041000 DRUGS AND MEDICINES 5% 01/07/2017
98049000 OTHER 12% 01/07/2017
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 0% 01/07/2017
98051000 PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES; DAIRY PRODUCTS; SOUP; LARD; FRESH FRUITS 0% 01/07/2017
98059000 ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS 0% 01/07/2017
98060000 ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN 0% 01/07/2017