Chapter 98 of the HSN Code

HSN Code 9801 covers all items of machinery, including prime movers, instruments, apparatus, appliances, control gear, transmission equipment, and auxiliary equipment. This also includes components (finished or unfinished) and raw materials for manufacturing these items, required for the initial setup or significant expansion of an industrial plant, irrigation project, power project, mining project, oil or mineral exploration, or other projects notified by the Central Government. Additionally, it allows for spare parts, raw materials, and consumable stores up to 10% of the total value, provided they are essential for maintenance. HSN Code 9804 includes laboratory chemicals, taxed at 18%. It also covers drugs and medicines, including salts, esters, and diagnostic test kits for personal use, with a tax rate of 5%. Other drugs and medicines for personal use fall under a 12% tax category, while all other dutiable personal-use articles are taxed at 28%. Lastly, HSN Code 9803 pertains to passenger baggage, covering various personal effects and permissible imports by travelers.