Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9801 specifically identifies all items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 9801 on all Tax Invoices for all items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9801

"Classifying all items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Special Provisions category. AasanKhata automatically monitors these shifts for you."