---
title: "HSN Code for Dutiable Baggage Articles | HSN 98030000 GST Rate"
description: "Find HSN and GST Rates for 98030000 related to Dutiable Baggage Articles with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 98030000: Dutiable Baggage Articles

- [Section 21: Guide to HSN Section 21](https://busy.in/hsn/section-21/)
- [Chapter 98: Project Imports & Laboratory Chemicals](https://busy.in/hsn/chapter-98/)
- [Sub-chapter 9803: Duty-Free Personal Items](https://busy.in/hsn/sub-chapter-9803/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| All dutiable articles, imported by a passenger or a member of a crew in his baggage | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 98030000 ?

It includes Adult Pure-Bred Breeding Cows

### Does packaging or labelling change the GST for Dutiable Baggage Articles?

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 Dutiable Baggage Articles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dutiable Baggage Articles; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Dutiable Baggage Articles?

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 Dutiable Baggage Articles?

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 Dutiable Baggage Articles?

Under HSN 98030000, Dutiable Baggage Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 98030000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−28.57% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5026 of 12657 HSN codes
- Share of Sub-Chapter 9803: 100.00% of its exports
- Rank within Sub-Chapter 9803: #1 of 1 by export value

### Key metrics

- Export CAGR: -56.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9301 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +14.29% in FY 2022-23
- Contribution to Sub-Ch. 9803: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 98030000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9803 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9803 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 36.18 | 0.0016% | — | 100.00% | < ₹1 Crore | 0.0000% | — | 100.00% | +35.97 | #3330 |
| FY 2019-20 | 1.45 | 0.0001% | −95.99% | 100.00% | < ₹1 Crore | 0.0000% | −9.52% | 100.00% | +1.26 | #7248 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −62.07% | 100.00% | < ₹1 Crore | 0.0000% | +236.84% | 100.00% | −0.09 | #8164 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −49.09% | 100.00% | Nil | 0.0000% | −100.00% | — | +0.28 | #8985 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +14.29% | 100.00% | Nil | 0.0000% | — | — | +0.32 | #9015 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +9.38% | 100.00% | Nil | 0.0000% | — | — | +0.35 | #9076 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −28.57% | 100.00% | Nil | 0.0000% | — | — | +0.25 | #9301 |

- CAGR (7-year): exports -56.36%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 98030000 export-import analysis

### Export decline: -56.36% CAGR over 7 years

India's exports under HSN Code 98030000 have declined at a compound annual rate of -56.36% over 7 fiscal years, falling from ₹36.18 Crore in FY 2018-19 to ₹0.25 Crore in FY 2024-25.

### HSN Code 98030000 ranked #9301 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 98030000 ranks #9301 out of 12657 HSN codes by total export value. Within Sub-Chapter 9803, it ranks #1 of 1. By trade surplus, it ranks #5026 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 98030000 exports

The strongest single-year export movement for HSN Code 98030000 was recorded in FY 2022-23, when exports surged by 14.29% over the prior year.

### India maintains a trade surplus of ₹0.25 Crore in HSN Code 98030000 goods

In FY 2024-25, India's exports of ₹0.25 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.25 Crore — ranking #5026 of 12657 by surplus magnitude.

### HSN Code 98030000 contributes 100.00% of Sub-Chapter 9803 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 9803, HSN Code 98030000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25.

## Related HSN Codes in Sub-Chapter 9803

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 98030000: Dutiable Baggage Articles (this hsn code) | < ₹1 Crore |