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HSN Chapter 98: Project imports, laboratory chemicals, passengers' baggage, personal importations by air or post; ship stores

Every heading of Chapter 98 with its GST rate and basic customs duty. Open a heading for the eight-digit codes, export policy and RoDTEP.

Checked against the official files on 2 October 2026
Headings6

Four-digit headings in this chapter.

Customs Tariff · First Schedule · Ch. 98
Eight-digit codes15

Tariff items under those headings.

Customs Tariff · First Schedule · Ch. 98
GST rates in the chapter5% / 18%

Rates at which the rate Schedules, as amended to April 2026, name these headings.

Notfn 9/2025-CT (Rate)
Basic customs duty7.5% / 10% / 70%

Standard tariff rates across the chapter, with Finance Act changes applied.

CBIC tariff · 30 June 2024
Chapter 98

Headings in HSN Chapter 98

The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.

HeadingDescriptionGST rateBasic customs dutyCodes
9801All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and…18%7.5%8
9802L aboratory chemicals18%70%1
9803A ll dutiable articles, imported by a passenger or a member of a crew in his baggage18%70%1
9804All dutiable goods imported for personal use5% / 18%10%2
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), namely:18%10%2
9806All goods originating in or exported from the islamic republic of pakistan project imports project imports (amendment) regulations, 202318%See tariff1

Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 2 questions readers ask most on this topic.

Chapter 98 (Project imports, laboratory chemicals, passengers' baggage, personal importations by air or post; ship stores) has 6 four-digit headings and 15 eight-digit tariff items in the Customs Tariff.

Find the four-digit heading that describes the product, open it, and match the product to the entry of Notification No. 9/2025-Central Tax (Rate) shown there. If no entry names the goods, the residual 18% entry applies unless the goods are exempt.