HSN code 980100

Sub-heading in chapter 98 — Project imports, laboratory chemicals, passengers baggage, personal…

HSN code
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 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 materials of 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

Classification

Code typeHSN — Harmonized System of Nomenclature
LevelSub-heading (6 digits)
SectionSection XXI — Works of art, antiques and special classifications
Chapter 98Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores
Heading 9801All 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
Sub-heading 980100All 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 materials of 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

8 codes under HSN 980100

Using HSN 980100 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9801) on B2B invoices, and a business above ₹5 crore must show 6 digits (980100) on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is HSN code 980100?

HSN code 980100 is the sub-heading for: 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….

What is the GST rate for HSN 980100?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 980100 before invoicing.

How many digits of HSN 980100 should I write on my invoice?

Up to ₹5 crore turnover: at least 4 digits (9801) on B2B invoices. Above ₹5 crore: 6 digits (980100) on all invoices.