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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 |
Apr
24 Apr
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
25 Apr
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)