HSN Code 98030000 -- – All dutiable articles, imported by a passenger or member of a crew in his baggag (GST Rate Nil)

HSN Code 98030000

All dutiable articles, imported by a passenger or member of a crew in his baggage

HSN98030000

All dutiable articles, imported by a passenger or member of a crew in his baggage

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Chapter: Chapter 98 -- Project imports; passenger baggage
Heading: 9803
Subheading: 980300
Source: Notification No. 10/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Supplies under HSN Code 98030000 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at Nil →

Related codes from Project imports; passenger baggage

98020000
Laboratory chemicals
18%
98041000
Drugs and medicines
5%
98049000
Other
5%
98051000
Prepared or preserved meat, fish and vegetables; dairy products; soup;
Omitted

Frequently asked questions

What is HSN Code 98030000?
HSN Code 98030000 is the official Harmonized System of Nomenclature code for All dutiable articles, imported by a passenger or member of a crew in his baggage, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 98030000?
HSN Code 98030000 attracts GST at Nil (IGST). For intra-state supplies, this is split as CGST Nil + SGST Nil. As per Notification No. 10/2025 - Central Tax (Rate).
Which chapter does HSN Code 98030000 belong to?
HSN Code 98030000 falls under Chapter 98 -- Project imports; passenger baggage of the GST tariff.
Scroll to Top