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  • calculateSection 21

    Works Of Art, Collectors Pieces And Antiques

  • calculateChapter 98

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

  • calculateSub 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

New GST Rate for HSN Code 9801

GST Rate for All machinery items under HSN Code 9801. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing

Chapter No
HSN Code
HSN Description
New GST Rate
Old GST Rate
Chapter No
98
HSN Code
9801
HSN 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
New GST Rate
5%
Old GST Rate
5%

Tariff HSN Codes under HSN Sub Chapter 9801

Following Tariff HSN code falls under HSN Sub Chapter 9801:

Tariff HSN
Description
Tariff HSN
98010011
Description
Machinery : For industrial plant project
Tariff HSN
98010012
Description
Machinery : For irrigation plant
Tariff HSN
98010013
Description
Machinery : For power project
Tariff HSN
98010014
Description
Machinery : For mining project
Tariff HSN
98010015
Description
Machinery : Project for exploration of oil or other minerals
Tariff HSN
98010019
Description
Machinery : For other projects
Tariff HSN
98010020
Description
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
Tariff HSN
98010030
Description
Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project

Case Laws Related to Sub Chapter 9801

Order Number
Description
Description
Delhi Metro Rail Corporation Ltd. (Delhi High Court, Delhi)

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.