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 purposes. 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

98

HSN Code

HSN 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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 9805

Following tariff HSN codes fall under Customs Duty Articles.

Tariff HSN

Description

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

Tariff HSN

Description

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

India’s Trade Performance — HSN Sub-Chapter 9805 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

₹24 Cr

+26.45% vs FY 2023-24

0.0007% of India’s total exports

India’s Imports

FY 2024-25

₹31 Cr

−7.66% vs FY 2023-24

0.0005% of India’s total imports

Trade Balance

FY 2024-25

−₹7 Cr

Trade Deficit

Surplus rank #575 of 1233 subchapters

% of Chapter 98

FY 2024-25

17.33%

Share of Chapter 98’s total exports in FY 2024-25

Import side: 0.31% of Chapter 98’s imports

Rank Within Chapter 98

FY 2024-25

#3 of 5

Position by export value among subchapters in Chapter 98

Import-side rank: #3 of 5

At a glance

−24.37%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#982

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+110.71%

Peak Growth Year

FY 2023-24 · strongest single-year move

17.33%

Contribution to Ch. 98

Share of Chapter 98 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 9805

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 #671

Balance

+103.27

Exports

130.25 ₹ Cr

0.0057% share

YoY

43.67% of Ch. 98

Imports

26.98 ₹ Cr

0.0008% share

YoY

0.16% of Ch. 98

FY 2019-20 Exp. Rank #649

Balance

+108.29

Exports

149.94 ₹ Cr

0.0068% share

+15.12% YoY

37.96% of Ch. 98

Imports

41.65 ₹ Cr

0.0012% share

+54.37% YoY

0.28% of Ch. 98

FY 2020-21 Exp. Rank #1016

Balance

−4.39

Exports

7.46 ₹ Cr

0.0003% share

−95.02% YoY

12.20% of Ch. 98

Imports

11.85 ₹ Cr

0.0004% share

−71.55% YoY

0.10% of Ch. 98

FY 2021-22 Exp. Rank #1024

Balance

−3.03

Exports

9.82 ₹ Cr

0.0003% share

+31.64% YoY

11.33% of Ch. 98

Imports

12.85 ₹ Cr

0.0003% share

+8.44% YoY

0.12% of Ch. 98

FY 2022-23 Exp. Rank #1038

Balance

−24.82

Exports

9.15 ₹ Cr

0.0003% share

−6.82% YoY

6.51% of Ch. 98

Imports

33.97 ₹ Cr

0.0006% share

+164.36% YoY

0.24% of Ch. 98

FY 2023-24 Exp. Rank #1000

Balance

−14.25

Exports

19.28 ₹ Cr

0.0005% share

+110.71% YoY

9.39% of Ch. 98

Imports

33.53 ₹ Cr

0.0006% share

−1.30% YoY

0.28% of Ch. 98

FY 2024-25 Exp. Rank #982

Balance

−6.58

Exports

24.38 ₹ Cr

0.0007% share

+26.45% YoY

17.33% of Ch. 98

Imports

30.96 ₹ Cr

0.0005% share

−7.66% YoY

0.31% of Ch. 98

CAGR · 7-Year

Exports

−24.37% /yr

Imports

2.32% /yr

Consistently Deficit
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 9805 Export-Import Analysis

Export Decline: −24.37% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 9805 have declined at a compound annual rate of −24.37% over 7 fiscal years, falling from ₹130.25 Crore in FY 2018-19 to ₹24.38 Crore in FY 2024-25.

HSN Sub-Chapter 9805 Ranked #982 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9805 ranks #982 out of 1233 subchapters by total export value. Within Chapter 98, it ranks #3 of 5. By trade surplus, it ranks #575 of 1233.

FY 2023-24 Was the Strongest Growth Year for HSN Sub-Chapter 9805 Exports

The strongest single-year export movement for HSN Sub-Chapter 9805 was recorded in FY 2023-24, when exports surged by 110.71% over the prior year.

India Records a Trade Deficit of ₹6.58 Crore in HSN Sub-Chapter 9805 Goods

In FY 2024-25, India's imports of ₹30.96 Cr exceeded exports of ₹24.38 Cr, resulting in a trade deficit of ₹6.58 Crore — ranking #575 of 1233 by surplus magnitude.

Import Growth of 2.32% CAGR Signals Stable Import Dependency for Customs Duty Articles

India's imports under HSN Sub-Chapter 9805 have grown at 2.32% CAGR, reaching ₹30.96 Crore in FY 2024-25.

HSN Sub-Chapter 9805 Contributes 17.33% of Chapter 98 Exports — Ranked #3

Among the 5 subchapters under Chapter 98, HSN Sub-Chapter 9805 ranks #3 by export value — accounting for 17.33% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #3).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9805 and GST compliance.

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.