HSN code 980300 is
a 6-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: All dutiable articles, imported by a passenger or a member of a crew in his baggage.
This code falls under Chapter 98
(Project Imports & Stores) of the Indian GST tariff.
The applicable GST rate is 0%
(CGST 0% + SGST 0% for intra-state, or IGST 0% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 980300?
HSN 980300 refers to: All dutiable articles, imported by a passenger or a member of a crew in his baggage. It belongs to Chapter 98 (Project Imports & Stores) of the GST tariff.
What is the GST rate for HSN code 980300?
The GST rate for HSN code 980300 is 0% — CGST 0% + SGST 0% for intra-state, or IGST 0% for inter-state supply.
Is HSN code 980300 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 980300 belong to?
HSN code 980300 belongs to Chapter 98 of the GST tariff, which covers Project Imports & Stores.
