Sub Chapters under HSN Chapter 98

The following Sub Chapters fall under HSN Chapter 98:

Sub Chapter
Description
Sub Chapter
9801
Description
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, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects 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 Chapter
9802
Description
Laboratory chemicals
Sub Chapter
9803
Description
All dutiable articles, imported by a passenger or a member of a crew in his baggage
Sub Chapter
9804
Description
All dutiable articles, intended for personal use, imported by post or air
Sub Chapter
9805
Description
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:

Case Laws Related to Chapter 98

Order Number
Description
Order Number
38/2022
Description
BHAVANI DEVELOPERS (Authority for Advance Ruling, Telangana)
Description
GULF TURBO SOLUTIONS LLP (Authority for Advance Ruling, Maharashtra)
Description
DELHI METRO RAIL CORPORATION LTD. vs. KONE ELEVATORS INDIA PVT. LTD. (Delhi High Court)
Order Number
KAR ADRG 91/2019
Description
VAPS KNOWLEDGE SERVICES PVT. LTD. (Authority for Advance Ruling, Karnataka)

Important Disclaimer

The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

phone Sales & Support:

+91 82 82 82 82 82
+91 11 - 4096 4096