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HSN Code 88

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads

DescriptionCGSTSGSTIGSTSchedule
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads2.5%2.5%5%I

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

An unusual cross-chapter entry

This 5% entry for scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, and related goods applies under "HSN 88 or Any other Chapter" — meaning it isn't tied to one specific chapter of the tariff. Products matching this description can qualify for the concessional rate regardless of which chapter they'd otherwise be classified under based on their general product type.

Because this classification depends on the specific nature and intended use of the equipment rather than a single fixed HSN chapter, verify eligibility for your exact product against the official notification text on the CBIC portal rather than relying on the general description alone.

Frequently asked questions

What is the GST rate for HSN code 88?

The GST rate for HSN code 88 (Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads) is 5% IGST (2.5% CGST + 2.5% SGST), as per Schedule I of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 88 belong to?

HSN code 88 falls under Chapter 88 - Aircraft, Spacecraft, and Parts Thereof of the Customs Tariff Act, 1975.