HSN Codes chevron_right Section 21 chevron_right Chapter 98 chevron_right Sub Chapter 9805

9805 HSN Code: Customs Duty Articles

HSN Sub Chapter 9805 represents Customs Duty Articles under GST classification. This code helps businesses identify Customs Duty Articles correctly for billing, taxation, and trade. With HSN Sub Chapter 9805, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Customs Duty Articles.

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New GST Rate for HSN Code 9805

GST Rate for Customs Duty Articles under HSN Code 9805. 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 9805 THE FOLLOWING ARTICLES OF STORES ON BOARD OF A VESSEL OR AIRCRAFT ON WHICH DUTY IS LEVIABLE UNDER THE CUSTOMS ACT, 1962 (52 OF 1962), NAMELY: 18% 18%

Chapter: 98

Description: THE FOLLOWING ARTICLES OF STORES ON BOARD OF A VESSEL OR AIRCRAFT ON WHICH DUTY IS LEVIABLE UNDER THE CUSTOMS ACT, 1962 (52 OF 1962), NAMELY:

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 9805

Following Tariff HSN code falls under Customs Duty Articles:

Tariff HSN Description
Prepared or preserved meat, fish and vegetables;dairy products; soup; lard; fresh fruits
All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products ___________________________________________________

Prepared or preserved meat, fish and vegetables;dairy products; soup; lard; fresh fruits

All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products ___________________________________________________

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FAQs for Sub Chapter 9805

What products are classified under HSN 9805

It includes Customs Duty Articles

What are the e‑way bill and e‑invoice points while moving Customs Duty Articles?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Can reverse charge ever apply to transactions involving Customs Duty Articles?

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

Any import/export nuance for Customs Duty Articles?

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.

Does MRP, weight or pack size change GST treatment for Customs Duty Articles?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Can I claim ITC on inputs and services used for Customs Duty Articles?

If your outward supply of Customs Duty Articles 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.

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.

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