HSN Code 9805 refers to "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." This classification code is crucial for identifying articles and stores that are carried on vessels or aircraft for import/export purposes, ensuring compliance with customs regulations. Key items covered under HSN Code 9805 include provisions, fuel, spare parts, and other supplies necessary for the operation of the vessel or aircraft. Additionally, the GST rate applicable to these articles supports accurate trade compliance and facilitates smooth international transport.