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HSN Codes and GST Rates of Chapter 88
AIRCRAFT, SPACECRAFT AND PARTS THEREOF
(HSN Codes as per First Schedule To Customs Tariff Act, 1975)
| HSN Code | HSN Description | GST Rate | |
|---|---|---|---|
Chapter 88 |
AIRCRAFT, SPACECRAFT AND PARTS THEREOF | ||
8801 |
Balloons and dirigibles, gliders, hang gliders and other non-powered aircraft | ||
880100 |
- | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft: | |
88010010 |
--- | Gliders and hang gliders | |
88010020 |
--- | Balloons | |
88010090 |
--- | Other | |
8802 |
Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles | ||
| - | Helicopters: | ||
88021100 |
-- | Of an unladen weight not exceeding 2,000 kg. | |
88021200 |
-- | Of an unladen weight exceeding 2,000 kg. | |
88022000 |
- | Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. | |
88023000 |
- | Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. | |
88024000 |
- | Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. | |
88026000 |
- | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | |
8803 |
Parts of goods of heading 8801 or 8802 | ||
8804 |
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | ||
880400 |
- | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto : | |
88040010 |
--- | Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof | |
88040020 |
--- | Rotochutes; parts and accessories thereof | |
8805 |
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | ||
880510 |
- | Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof: | |
88051010 |
--- | Aircraft launching gear | |
88051020 |
--- | Deck arrestor or similar gear | |
88051030 |
--- | Part of aircraft launching gear and deck-arrestor or similar gear | |
| - | Ground flying trainers and parts thereof: | ||
88052100 |
-- | Air combat simulators and parts thereof | |
88052900 |
-- | Other | |
8806 |
Unmanned aircraft | ||
88061000 |
- | Designed for the carriage of passengers | |
| - | Other, for remote-controlled flight only : | ||
88062100 |
-- | With maximum take-off weight not more than 250 g | |
88062200 |
-- | With maximum take-off weight more than 250 g but not more than 7 kg | |
88062300 |
-- | With maximum take-off weight more than 7 kg but not more than 25 kg | |
88062400 |
-- | With maximum take-off weight more than 25 kg but not more than 150 kg | |
88062900 |
-- | Other | |
| - | Other : | ||
88069100 |
-- | With maximum take-off weight not more than 250 g | |
88069200 |
-- | With maximum take-off weight more than 250 g but not more than 7 kg | |
88069300 |
-- | With maximum take-off weight more than 7 kg but not more than 25 kg | |
88069400 |
-- | With maximum take-off weight more than 25 kg but not more than 150 kg | |
88069900 |
-- | Other | |
8807 |
Parts of goods of heading 8801, 8802 or 8806 | ||
88071000 |
- | Propellers and rotors and parts thereof | |
88072000 |
- | Under-carriages and parts thereof | |
88073000 |
- | Other parts of aeroplanes, helicopters or unmanned aircraft | |
880730 |
- | Other parts of aeroplanes, helicopters or unmanned aircraft : | |
88073010 |
--- | Of aeroplanes, helicopters | |
88073020 |
--- | Of unmanned aircraft | |
88079000 |
- | Other |
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