HSN 9804: All dutiable goods imported for personal use – GST Rate

HSN 9804 covers all dutiable goods imported for personal use. GST on HSN 9804 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 2 tariff items, for example 9804 10 00 and 9804 90 00.

Chapter 98: Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 9804

5%CGST 2.5% + SGST 2.5% / IGST 5%

All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025]

Reference: Schedule I, S. No. 514 (Spec: 9804)

18%CGST 9% + SGST 9% / IGST 18%

All dutiable articles intended for personal use

Reference: Schedule II, S. No. 640 (Spec: 9804)

Sub-Headings & Tariff Items Under 9804

Showing 4 sub-classification codes with complete hierarchy descriptions.

9804106-Digit Sub-heading

Chain: Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air Or Post, Ship Stores > All Dutiable Goods Imported For Personal Use > Drugs And Medicines

980410008-Digit Tariff Item

Chain: Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air Or Post, Ship Stores > All Dutiable Goods Imported For Personal Use > Drugs And Medicines > Drugs and medicines

9804906-Digit Sub-heading

Chain: Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air Or Post, Ship Stores > All Dutiable Goods Imported For Personal Use > Other

980490008-Digit Tariff Item

Chain: Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air Or Post, Ship Stores > All Dutiable Goods Imported For Personal Use > Other > Other

Other Headings in Chapter 98

HSN 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

HSN 9802

Laboratory Chemicals

HSN 9803

All Dutiable Articles, Imported By A Passenger Or A Member Of A Crew In His Baggage

HSN 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:

HSN 9806

All Goods Originating In Or Exported From The Islamic Republic Of Pakistan

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