About Chapter 98
Chapter 98 of the Harmonized System of Nomenclature (HSN) is titled “Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores”. It is part of Section XXI, Works of Art & Antiques, together with Chapter 97 (works of art, collectors' pieces and antiques).
The chapter is divided into 6 headings, from 9801 (industrial plant, irrigation project, power project) to 9806 (all goods originating in or exported from the islamic republic of pakistan). The headings with the most codes that people search for are industrial plant, irrigation project, power project (9801), all dutiable goods imported for personal use (9804) and vessel and aircraft stores (9805).
Note 1 applies this chapter to all goods that satisfy its conditions even where a more specific heading exists elsewhere, and Note 2 ties heading 9801 (project imports) to the regulations made under Section 157 of the Customs Act, 1962.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 5 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 98: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 98, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).