What products are classified under HSN 98010014 ?
It includes Works of Art, Collectors' Pieces & Antiques
HSN Code 98010014 represents Machinery | For Mining Project under GST classification. This code helps businesses identify Machinery | For Mining Project correctly for billing, taxation, and trade. With HSN Code 98010014, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Machinery | For Mining Project.
HSN Code 98010014 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 mining project | 9% | 9% | 18% | 0% |
Description of goods
Machinery : For mining project
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
Machinery | For Mining Project does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Machinery : For industrial plant project | |
| Machinery : For irrigation plant | |
| Machinery : For power 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 irrigation plant
Machinery : For power 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
It includes Works of Art, Collectors' Pieces & Antiques
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machinery / For Mining Project; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 98010014, Machinery / For Mining Project attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.