HSN code directory

HSN Code 9804: All dutiable articles, intended for personal use, imported

All dutiable articles, intended for personal use, imported by post or air, and exempted from any prohibition in respect of the imports thereof under the foreign trade (development & regulation) act, 1992 but excluding articles falling under heading 9803


All 8-digit HSN codes under this heading

HSN codeDescription
9804All dutiable articles, intended for personal use, imported by post or air, and exempted from any prohibition in respect of the imports thereof under the foreign trade (development & regulation) act, 1992 but excluding articles falling under heading 9803


GST rate guide for this chapter

Project imports, laboratory chemicals and goods imported for personal use have specific rates. Project imports are generally taxed at 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.