HSN 9805: The following articles of stores on board of a vessel – GST Rate

HSN 9805 covers 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. GST on HSN 9805 is 18% under residual Schedule II, S. No. 639 (rates effective 22 September 2025). This heading has 2 tariff items, for example 9805 10 00 and 9805 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 9805

Not specifically listed in the rate schedules. Residual entry: 18%

Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639

Sub-Headings & Tariff Items Under 9805

Showing 4 sub-classification codes with complete hierarchy descriptions.

9805106-Digit Sub-heading

Chain: Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air Or Post, Ship Stores > 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: > Prepared Or Preserved Meat, Fish And Vegetables, Dairy Products, Soup, Lard, Fresh Fruits

980510008-Digit Tariff Item

9805906-Digit Sub-heading

Chain: Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air Or Post, Ship Stores > 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: > All Other Consumable Stores Excluding Fuel, Lubricating Oil, Alcoholic Drinks And Tobacco Products

980590008-Digit Tariff Item

Chain: Project Imports, Laboratory Chemicals, Passengers Baggage, Personal Importations By Air Or Post, Ship Stores > 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: > All Other Consumable Stores Excluding Fuel, Lubricating Oil, Alcoholic Drinks And Tobacco Products > All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products

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 9804

All Dutiable Goods Imported For Personal Use

HSN 9806

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

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