Chapter 88 — Aircraft, Spacecraft, and Parts Thereof
7 HSN codes with GST rates in this chapter.
| HSN Code | Description | IGST |
|---|---|---|
| 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 | 5% |
| 8801 | Balloons and dirigibles, gliders and other non-powered aircraft | 18% |
| 8802 | Other aircraft (for example, helicopters, aeroplanes), other than for personal use | 5% / 40% |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof | 18% |
| 8805 | Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof | 18% |
| 8806 | Unmanned aircraft | 5% |
| 8807 | Parts of goods of heading 8802 or 8806 | 5% / 18% |