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HSN Code 98049000: Other Dutiable Articles Imported by Post or Air for Personal Use

HSN Code 98049000 represents Other Dutiable Articles Imported by Post or Air for Personal Use under GST classification. This code helps businesses identify Other Dutiable Articles Imported by Post or Air for Personal Use correctly for billing, taxation, and trade. With HSN Code 98049000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Dutiable Articles Imported by Post or Air for Personal Use.

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Description of Goods for HSN Code 98049000

HSN Code 98049000 relates to the following description.

Description of Goods

Other

Chapter

98 - Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores

Sub Chapter

9804 - All dutiable articles, intended for personal use, imported by post or air

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 98049000 not include?

Other Dutiable Articles Imported by Post or Air for Personal Use does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 98049000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹14 Cr

+1,135.40% vs FY 2024-25

0.0004% of India’s total exports

India’s Imports

FY 2025-26

₹2 Cr

−66.79% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹12 Cr

Trade Surplus

Surplus rank #3275 of 12872 HSN codes

% of Sub-Chapter 9804

FY 2025-26

98.03%

Share of Sub-Chapter 9804’s total exports in FY 2025-26

Import side: 41.31% of Sub-Chapter 9804’s imports

Rank Within Sub-Chapter 9804

FY 2025-26

#1 of 2

Position by export value among HSN codes in Sub-Chapter 9804

Import-side rank: #2 of 2

At a glance

32.67%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#5545

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+1,135.40%

Peak Growth Year

FY 2025-26 · strongest single-year move

98.03%

Contribution to Sub-Ch. 9804

Share of Sub-Chapter 9804 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 98049000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6985

Balance

−64.33

Exports

1.93 ₹ Cr

0.0001% share

— YoY

66.78% of Sub-Ch. 9804

Imports

66.26 ₹ Cr

0.0018% share

— YoY

37.85% of Sub-Ch. 9804

FY 2019-20 Exp. Rank #5365

Balance

−9.55

Exports

7.51 ₹ Cr

0.0003% share

+289.12% YoY

65.53% of Sub-Ch. 9804

Imports

17.06 ₹ Cr

0.0005% share

−74.25% YoY

10.29% of Sub-Ch. 9804

FY 2020-21 Exp. Rank #8412

Balance

−26.69

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−94.81% YoY

60.00% of Sub-Ch. 9804

Imports

27.08 ₹ Cr

0.0009% share

+58.73% YoY

6.49% of Sub-Ch. 9804

FY 2021-22 Exp. Rank #7986

Balance

−39.04

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+153.85% YoY

87.61% of Sub-Ch. 9804

Imports

40.03 ₹ Cr

0.0009% share

+47.82% YoY

4.90% of Sub-Ch. 9804

FY 2022-23 Exp. Rank #8724

Balance

−45.85

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−52.53% YoY

83.93% of Sub-Ch. 9804

Imports

46.32 ₹ Cr

0.0008% share

+15.71% YoY

6.32% of Sub-Ch. 9804

FY 2023-24 Exp. Rank #8839

Balance

−9.50

Exports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

92.16% of Sub-Ch. 9804

Imports

9.97 ₹ Cr

0.0002% share

−78.48% YoY

2.59% of Sub-Ch. 9804

FY 2024-25 Exp. Rank #8150

Balance

−4.17

Exports

1.13 ₹ Cr

0.0000% share

+140.43% YoY

73.38% of Sub-Ch. 9804

Imports

5.30 ₹ Cr

0.0001% share

−46.84% YoY

86.04% of Sub-Ch. 9804

FY 2025-26 Exp. Rank #5545

Balance

+12.20

Exports

13.96 ₹ Cr

0.0004% share

+1,135.40% YoY

98.03% of Sub-Ch. 9804

Imports

1.76 ₹ Cr

0.0000% share

−66.79% YoY

41.31% of Sub-Ch. 9804

CAGR · 8-Year

Exports

32.67% /yr

Imports

−40.45% /yr

Consistently Surplus
Sub-Chapter 9804 total

reference, FY 2025-26

Export

₹14.24 Cr

Import

₹4.26 Cr

Trade Balance

+9.98

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 98049000 Export-Import Analysis

Consistent Export Growth: 32.67% CAGR Over 8 Years

India's exports under HSN Code 98049000 have grown at a compound annual rate of 32.67% over 8 fiscal years, rising from ₹1.93 Crore in FY 2018-19 to ₹13.96 Crore in FY 2025-26.

HSN Code 98049000 Ranked #5545 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 98049000 ranks #5545 out of 12872 HSN codes by total export value. Within Sub-Chapter 9804, it ranks #1 of 2. By trade surplus, it ranks #3275 of 12872.

FY 2025-26 Was the Strongest Growth Year for HSN Code 98049000 Exports

The strongest single-year export movement for HSN Code 98049000 was recorded in FY 2025-26, when exports surged by 1,135.40% over the prior year.

India Maintains a Trade Surplus of ₹12.20 Crore in HSN Code 98049000 Goods

In FY 2025-26, India's exports of ₹13.96 Cr exceeded imports of ₹1.76 Cr, resulting in a trade surplus of ₹12.20 Crore — ranking #3275 of 12872 by surplus magnitude.

Import Growth of −40.45% CAGR Signals Stable Import Dependency for Other Dutiable Articles Imported by Post or Air for Personal Use

India's imports under HSN Code 98049000 have grown at −40.45% CAGR, reaching ₹1.76 Crore in FY 2025-26.

HSN Code 98049000 Contributes 98.03% of Sub-Chapter 9804 Exports — Ranked #1

Among the 2 HSN codes under Sub-Chapter 9804, HSN Code 98049000 ranks #1 by export value — accounting for 98.03% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 41.31% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 98049000 and GST compliance.

What products are classified under HSN 98049000 ?

It includes Adult/Calf Pure-Bred Breeding Buffaloes

Does packaging or labelling change the GST for Other Dutiable Articles Imported by Post or Air for Personal Use?

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 much GST applies to Other Dutiable Articles Imported by Post or Air for Personal Use?

Under HSN 98049000, Other Dutiable Articles Imported by Post or Air for Personal Use attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Other Dutiable Articles Imported by Post or Air for Personal Use is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Dutiable Articles Imported by Post or Air for Personal Use; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Other Dutiable Articles Imported by Post or Air for Personal Use?

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.

Can we claim ITC on inputs used to trade Other Dutiable Articles Imported by Post or Air for Personal Use?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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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.