What products are classified under HSN 9801
It includes All machinery items
HSN Sub Chapter 9801 represents All machinery items under GST classification. This code helps businesses identify All machinery items correctly for billing, taxation, and trade. With HSN Sub Chapter 9801, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of All machinery items.
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 |
|---|---|---|---|---|
| 98 | 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 | 5% | 5% |
Chapter: 98
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
Following Tariff HSN code falls under All machinery items:
| Tariff HSN | Description |
|---|---|
| Machinery : For industrial plant project | |
| Machinery : For irrigation plant | |
| 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 irrigation plant
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
| Order Number | Description |
|---|---|
| Delhi Metro Rail Corporation Ltd. (Delhi High Court, Delhi) |
Delhi Metro Rail Corporation Ltd. (Delhi High Court, Delhi)
It includes All machinery items
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Use a delivery challan for sending All machinery items to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of All machinery items are forward charge. Check the current notifications for any special cases before deciding.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
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.