GST Rate & HSN Code for Machinery, Mowers, Gears, Transmission Equipments, Spare Parts, Lab Chemicals, Dutiable Articles, Drugs & Medicines. - Chapter 98


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

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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GST RATES & HSN CODES

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