HSN Code 98 – Project Imports, Laboratory Chemicals, Passengers Baggage,…

HSN Code

Chapter

Digits

2-digit

Section

XXI

What is HSN Code 98?

HSN code 98 is the Harmonized System of Nomenclature classification for Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air… under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 98 — Project Imports, Laboratory Chemicals, Passengers Baggage, Personal…, which is part of Section XXI: Works of Art & Antiques. Every GST-registered business supplying project imports, laboratory chemicals, passengers baggage, personal importations by air… must quote HSN 98 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 98

Level	Code	Description
Chapter	98	project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores

GST rate for HSN 98

Goods under HSN 98 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air… →

Sub-codes under this classification

HSN Code	Description
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 all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) industrial plant, (2) irrigation project, (3) power project, other than solar power plant or solar power project (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects, other than solar power plant or solar power project, as the central government may, having regard to the economic development of the country notify in the official gazette in this behalf, and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above
9802	laboratory chemicals
9803	all dutiable articles, imported by a passenger or a member of a crew in his baggage
9804	all dutiable goods imported for personal use
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:
9806	all goods originating in or exported from the islamic republic of pakistan

HSN Code 98 — FAQs

What is HSN code 98?

HSN code 98 classifies "Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air…" under India's GST regime. It falls under Chapter 98 (Project Imports, Laboratory Chemicals, Passengers Baggage, Personal…) of the Harmonized System of Nomenclature.

How many digits is HSN code 98?

98 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 98?

Goods under HSN 98 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air….

Which chapter does HSN code 98 belong to?

HSN 98 belongs to Chapter 98 — Project Imports, Laboratory Chemicals, Passengers Baggage, Personal…, part of Section XXI: Works of Art & Antiques.

Auto-fill HSN 98 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.

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HSN Code 98 – Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air…