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Chapter 88 — Aircraft, Spacecraft, and Parts Thereof

7 HSN codes with GST rates in this chapter, most commonly 5%. 2 codes carry more than one rate depending on the specific item or condition — check the entry before filing.

IGST rateCodes
5%4
18%4
40%1
HSN CodeDescriptionIGST
88Scientific 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 payloads5%
8801Balloons and dirigibles, gliders and other non-powered aircraft18%
8802Other aircraft (for example, helicopters, aeroplanes), other than for personal use5% / 40%
8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof18%
8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof18%
8806Unmanned aircraft5%
8807Parts of goods of heading 8802 or 88065% / 18%
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