Export Decline: −56.36% CAGR Over 7 Years
India's exports under HSN Sub-Chapter 9803 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.
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 purposes. 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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New GST Rate for HSN Code 9803
GST Rate for Duty-Free Personal Items under HSN Code 9803. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.
Tariff HSN Codes under HSN Sub Chapter 9803
Following tariff HSN codes fall under Duty-Free Personal Items.
Tariff HSN
Description
Tariff HSN
Description
All dutiable articles, imported by a passenger or a member of a crew in his baggage
India’s Trade Performance — HSN Sub-Chapter 9803 in FY 2024-25
TradeStat EIDB — Ministry of Commerce & Industry
FY 2018-19–FY 2024-25
Values in ₹ Crore
India’s Exports
FY 2024-25< ₹1 Crore
−28.57%
vs FY 2023-24
0.0000% of India’s total exports
India’s Imports
FY 2024-25Nil
First year of recorded data
0.0000% of India’s total imports
Trade Balance
FY 2024-25< ₹1 Crore
Trade Surplus
Surplus rank #517 of 1233 subchapters
% of Chapter 98
FY 2024-250.18%
Share of Chapter 98’s total exports in FY 2024-25
Import side: 0.00% of Chapter 98’s imports
Rank Within Chapter 98
FY 2024-25#5 of 5
Position by export value among subchapters in Chapter 98
At a glance
−56.36%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1167
National Export Rank
of 1233 subchapters by export value, FY 2024-25
+14.29%
Peak Growth Year
FY 2022-23 · strongest single-year move
0.18%
Contribution to Ch. 98
Share of Chapter 98 exports in FY 2024-25
India Export-Import Trade Statistics for HSN Sub-Chapter 9803
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
FY 2018-19
Exp. Rank #879
Balance
+35.97
Exports
36.18 ₹ Cr
0.0016% share
— YoY
12.13% of Ch. 98
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.00% of Ch. 98
FY 2019-20
Exp. Rank #1111
Balance
+1.26
Exports
1.45 ₹ Cr
0.0001% share
−95.99% YoY
0.37% of Ch. 98
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−9.52% YoY
0.00% of Ch. 98
FY 2020-21
Exp. Rank #1138
Balance
−0.09
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−62.07% YoY
0.90% of Ch. 98
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+236.84% YoY
0.01% of Ch. 98
FY 2021-22
Exp. Rank #1159
Balance
+0.28
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−49.09% YoY
0.32% of Ch. 98
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Ch. 98
FY 2022-23
Exp. Rank #1162
Balance
+0.32
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+14.29% YoY
0.23% of Ch. 98
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Ch. 98
FY 2023-24
Exp. Rank #1170
Balance
+0.35
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+9.38% YoY
0.17% of Ch. 98
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Ch. 98
FY 2024-25
Exp. Rank #1167
Balance
+0.25
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−28.57% YoY
0.18% of Ch. 98
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Ch. 98
CAGR · 7-Year
Exports
−56.36% /yr
Imports
—
Consistently Surplus
Chapter 98 total
reference, FY 2024-25
Export
₹140.70 Cr
Import
₹9,844.80 Cr
Trade Balance
−9,704.10
Peak export growth year
Latest available data
Not available
YoY = change vs previous FY
Key Trade Insights: HSN Sub-Chapter 9803 Export-Import Analysis
HSN Sub-Chapter 9803 Ranked #1167 Among All 1233 Subchapters by Export Value
In FY 2024-25, HSN Sub-Chapter 9803 ranks #1167 out of 1233 subchapters by total export value. Within Chapter 98, it ranks #5 of 5. By trade surplus, it ranks #517 of 1233.
FY 2022-23 Was the Strongest Growth Year for HSN Sub-Chapter 9803 Exports
The strongest single-year export movement for HSN Sub-Chapter 9803 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 Sub-Chapter 9803 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 #517 of 1233 by surplus magnitude.
HSN Sub-Chapter 9803 Contributes 0.18% of Chapter 98 Exports — Ranked #5
Among the 5 subchapters under Chapter 98, HSN Sub-Chapter 9803 ranks #5 by export value — accounting for 0.18% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.
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Frequently Asked Questions
Clear answers to common queries about HSN Sub Chapter 9803 and GST compliance.
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.