What products are classified under HSN 98010012 ?
It includes Dutiable Baggage Articles
- Section 21 – Works Of Art, Collectors Pieces And Antiques
- Chapter 98 – Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores
- Sub Chapter 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, (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
- HSN 98010012 – Machinery | For Irrigation Plant
- Description of goods in HSN 98010012
- What does HSN Code 98010012 not include?
- FAQs for HSN Code 98010012
- Important Disclaimer
HSN Code 98010012: Machinery | For Irrigation Plant
HSN Code 98010012 represents Machinery | For Irrigation Plant under GST classification. This code helps businesses identify Machinery | For Irrigation Plant correctly for billing, taxation, and trade. With HSN Code 98010012, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Machinery | For Irrigation Plant.
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Description of Goods for Machinery | For Irrigation Plant
HSN Code 98010012 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 98 | Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores | 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, (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 | Machinery : For irrigation plant | 9% | 9% | 18% | 0% |
Description of goods
Machinery : For irrigation plant
Chapter
98 – Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores
Sub Chapter
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, (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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
What does HSN Code 98010012 not include?
Machinery | For Irrigation Plant does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Machinery : For industrial plant project | |
| Machinery : For power project | |
| Machinery : For mining project | |
| Machinery : Project for exploration of oil or other minerals | |
| Machinery : For other projects | |
| Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit | |
| Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project |
Machinery : For industrial plant project
Machinery : For power project
Machinery : For mining project
Machinery : Project for exploration of oil or other minerals
Machinery : For other projects
Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit
Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project
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FAQs for HSN Code 98010012
Can we claim ITC on inputs used to trade Machinery / For Irrigation Plant?
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Do e‑way bill and e‑invoice apply for Machinery / For Irrigation Plant?
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Any common misclassification issue with Machinery / For Irrigation Plant?
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
How much GST applies to Machinery / For Irrigation Plant?
Under HSN 98010012, Machinery / For Irrigation Plant attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Does packaging or labelling change the GST for Machinery / For Irrigation Plant?
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
How should mixed supplies be billed when Machinery / For Irrigation Plant is sold with other items?
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machinery / For Irrigation Plant; Nil for exempt items if applicable).
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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