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9803 HSN Code: Duty-Free Personal Items

HSN Sub Chapter 9803 represents Duty-Free Personal Items under GST classification. This code helps businesses identify Duty-Free Personal Items correctly for billing, taxation, and trade. With HSN Sub Chapter 9803, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Duty-Free Personal Items.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
98	9803	All dutiable articles, imported by a passenger or a member of a crew in his baggage	12%	12%

HSN Code 9803

Chapter: 98

Description: All dutiable articles, imported by a passenger or a member of a crew in his baggage

New GST Rate: 12% Old GST Rate: 12%

Tariff HSN	Description
98030000	All dutiable articles, imported by a passenger or a member of a crew in his baggage

HSN Code 98030000

All dutiable articles, imported by a passenger or a member of a crew in his baggage

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What products are classified under HSN 9803

It includes Duty-Free Personal Items

Is the composition scheme suitable if I mainly trade Duty-Free Personal Items?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Any import/export nuance for Duty-Free Personal Items?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Can I claim ITC on inputs and services used for Duty-Free Personal Items?

If your outward supply of Duty-Free Personal Items is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Do spares or accessories of Duty-Free Personal Items follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Can reverse charge ever apply to transactions involving Duty-Free Personal Items?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Duty-Free Personal Items are forward charge. Check the current notifications for any special cases before deciding.

What misclassification mistakes happen with Duty-Free Personal Items?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

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.

Explore More HSN Codes from Chapter 98

Sub Chapters:

HSN Code 9801 | HSN Code 9802 | HSN Code 9803 | HSN Code 9804 | HSN Code 9805

HSN Codes:

State Code List:

GST State Code List