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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 98

Print

Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores


NOTES :

1. This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in this Schedule.

2. Heading 9801 is to be taken to apply to all goods which are imported in accordance with the regulations made under section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this heading shall have the meaning assigned to them in the said regulations.

3. Heading 9802 covers all chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding 500 gms or 500 millilitres and which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals.

4. Headings 9803 and 9804 are taken not to apply to :

(a) motor vehicles;

(b) alcoholic beverages; and

(c) tobacco and manufactured products thereof.

5. Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import licence or a Customs Clearance Permit either for his own use or on behalf of others.

6. Heading 9804 is to be taken not to apply to articles imported under an import licence or a Customs Clearance Permit.

7. Heading 9804 is to be taken not to apply to printed books.

9801

All items of machinery including prime movers, instruments,apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes,testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components,required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals,and (6) such other projects as the central government may,having regard to the economic development of the country notify in the official gazette in this behalf; and spare parts,other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above

9802

Laboratory chemicals

9803

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

9804

All dutiable goods imported for personal use

9805

The following articles of stores on board of a vessel or aircraft on which duty is leviable under the customs act, 1962 (52 of 1962), namely:

9806

All goods originating in or exported from the islamic republic of pakistan

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Dec
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10 Dec

☑ Monthly | GSTR-7

GSTR-7 for the m/o Nov 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Nov 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Dec

☑ Monthly | GSTR-1

GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Dec

☑ Monthly | GSTR-5

GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Dec

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Dec

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Nov 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Dec

☑ Monthly | GSTR-11

GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Dec

☑ Annual | GSTR-9

Last date to file GSTR-9 / GSTR-9C for FY 2023-24.