About HSN 9801
HSN code 9801 classifies project imports — machinery, instruments under the Goods and Services Tax (GST) tariff schedule. It sits in Chapter 98 - GST tariff chapter - and is taxed at 18%. This is the 4-digit heading - used by smaller taxpayers (turnover up to ₹5 crore).
When to use HSN 9801
Use HSN 9801 on tax invoices, GSTR-1, and GSTR-3B filings when supplying or receiving project imports — machinery, instruments. The code must appear in the HSN summary of GSTR-1 (Table 12) and in e-invoice schema where applicable.
GST invoicing requirements
- Turnover above ₹5 crore (in any preceding FY): mandatory 6-digit HSN on every B2B invoice. 8-digit recommended for precision.
- Turnover ₹5 crore or below: 4-digit HSN on B2B invoices; 2-digit suffices for B2C. No HSN required for B2C supplies below the threshold.
- E-invoicing taxpayers (turnover ≥ ₹5 crore from April 2026): the IRN payload carries HSN as a separate field per line item.
Place of supply and rate split
For intra-state supply: CGST 9% + SGST 9% (total 18%).
For inter-state supply or to/from a Special Economic Zone: IGST 18%.
How rates change
GST rates are notified by the Central Board of Indirect Taxes & Customs (CBIC) pursuant to GST Council recommendations. The rate shown here is the current rate as of FY 2026-27. Historical rates and the underlying notification are linked from the chapter index page. For commercial transactions, always confirm against the latest CBIC rate notification or use ThynkTax's public API for the canonical record.
Use via API
Fetch this HSN record programmatically:
curl https://api.thynktax.com/v1/tax-rules/hsn/9801
# Returns JSON: { hsn, description, gst_rate, cess_rate, chapter }