HSN code 98010012

Tariff item in chapter 98 — Project imports, laboratory chemicals, passengers baggage, personal…

HSN code

98010012

All items of machinery including prime movers, instruments, apparatus and appliances… – for irrigation plant

Classification

Code type	HSN — Harmonized System of Nomenclature
Level	Tariff item (8 digits)
Section	Section XXI — Works of art, antiques and special classifications
Chapter 98	Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores
Heading 9801	All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, other than solar power plant or solar power project (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects, other than solar power plant or solar power project, as the central government may, having regard to the economic development of the country notify in the official gazette in this behalf, and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above
Sub-heading 980100	All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2 irrigation project, (3) power project, other than solar power plant or solar power project (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects, other than solar power plant or solar power project, as the central government may, having regard to the economic development of the country notify in the official gazette in this behalf, and spare parts, other raw materials (including semi- finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above
Tariff item 98010012	All items of machinery including prime movers, instruments, apparatus and appliances… – for irrigation plant

Other codes under 980100

HSN code	Description
`98010011`	All items of machinery including prime movers, instruments, apparatus and appliances… – for industrial plant project
`98010013`	For power project, other than solar power plant or solar power project
`98010014`	All items of machinery including prime movers, instruments, apparatus and appliances… – for mining project
`98010015`	Project for exploration of oil or other minerals
`98010019`	For other projects, other than solar power plant or solar power project
`98010020`	Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the…
`98010030`	Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project

Using HSN 98010012 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9801) on B2B invoices, and a business above ₹5 crore must show 6 digits (980100) on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is HSN code 98010012?

HSN code 98010012 is the tariff item for: All items of machinery including prime movers, instruments, apparatus and appliances… – for irrigation plant.

What is the GST rate for HSN 98010012?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 98010012 before invoicing.

How many digits of HSN 98010012 should I write on my invoice?

Up to ₹5 crore turnover: at least 4 digits (9801) on B2B invoices. Above ₹5 crore: 6 digits (980100) on all invoices.