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Chapter 88 of the HSN tariff covers Aircraft, spacecraft, and parts thereof. It has 7 headings (4-digit codes) and 40 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
8801Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft8802Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of…8803Parts of goods of heading 8801 or 88028804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts…8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of…8806Unmanned aircraft8807Parts of goods of heading 8801, 8802 or 8805
8801 Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
880100 | Balloons and dirigibles, gliders, hang gliders and other non-powered aircraft | 18% |
88010010 | Gliders and hang gliders | 18% |
88010020 | Balloons | 18% |
88010090 | Other | 18% |
88011000 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft gliders and hang gliders | 18% |
88019010 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft - other: balloons | 18% |
88019090 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft - other: other | 18% |
8802 Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05
GST: Nil or 5% or 40%
| HSN code | Description | GST rate |
|---|---|---|
880211 | Of an unladen weight not exceeding 2,000 kg. | 5% or 40% |
88021100 | Of an unladen weight not exceeding 2,000 kg. | 5% |
880212 | Of an unladen weight exceeding 2,000 kg. | 5% or 40% |
88021200 | Of an unladen weight exceeding 2,000 kg. | 5% |
880220 | Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. | 5% or 40% |
88022000 | Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. | 5% or 40% |
880230 | Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. | 5% or 40% |
88023000 | Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. | 5% or 40% |
880240 | Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. | 5% or 40% |
88024000 | Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. | 5% or 40% |
880260 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | Nil or 5% or 40% |
88026000 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | Nil |
8803 Parts of goods of heading 8801 or 8802
GST: Old code: use 8807
| HSN code | Description | GST rate |
|---|---|---|
88031000 | Parts of goods of heading 8801 or 8802 - - propellers and rotors and parts thereof | Old code: use 8807 |
88032000 | Parts of goods of heading 8801 or 8802 - - under-carriages and parts thereof | Old code: use 8807 |
88033000 | Parts of goods of heading 8801 or 8802 - - other parts of aeroplanes or helicopters | Old code: use 8807 |
88039000 | Parts of goods of heading 8801 or 8802 - other | Old code: use 8807 |
8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
880400 | Parachutes (including dirigible parachutes and paragliders) and rotochutes, parts thereof and accessories thereto | 18% |
88040010 | Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof | 18% |
88040020 | Rotochutes, parts and accessories thereof | 18% |
8805 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
880510 | Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof | 18% |
88051010 | Aircraft launching gear | 18% |
88051020 | Deck arrestor or similar gear | 18% |
88051030 | Part of aircraft launching gear and deck- arrestor or similar gear | 18% |
880521 | Air combat simulators and parts thereof | 18% |
88052100 | Air combat simulators and parts thereof | 18% |
880529 | Other | 18% |
88052900 | Other | 18% |
8806 Unmanned aircraft
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
880610 | Designed for the carriage of passengers | 5% |
88061000 | Designed for the carriage of passengers | 5% |
880621 | With maximum take-off weight not more than 250 g | 5% |
88062100 | With maximum take-off weight not more than 250 g | 5% |
880622 | With maximum take-off weight more than 250 g but not more than 7 kg | 5% |
88062200 | With maximum take-off weight more than 250 g but not more than 7 kg | 5% |
880623 | With maximum take-off weight more than 7 kg but not more than 25 kg | 5% |
88062300 | With maximum take-off weight more than 7 kg but not more than 25 kg | 5% |
880624 | With maximum take-off weight more than 25 kg but not more than 150 kg | 5% |
88062400 | With maximum take-off weight more than 25 kg but not more than 150 kg | 5% |
880629 | Other | 5% |
88062900 | Other | 5% |
880691 | With maximum take-off weight not more than 250 g | 5% |
88069100 | With maximum take-off weight not more than 250 g | 5% |
880692 | With maximum take-off weight more than 250 g but not more than 7 kg | 5% |
88069200 | With maximum take-off weight more than 250 g but not more than 7 kg | 5% |
880693 | With maximum take-off weight more than 7 kg but not more than 25 kg | 5% |
88069300 | With maximum take-off weight more than 7 kg but not more than 25 kg | 5% |
880694 | With maximum take-off weight more than 25 kg but not more than 150 kg | 5% |
88069400 | With maximum take-off weight more than 25 kg but not more than 150 kg | 5% |
880699 | Other | 5% |
88069900 | Other | 5% |
8807 Parts of goods of heading 8801, 8802 or 8805
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
880710 | Propellers and rotors and parts thereof | 5% or 18% |
88071000 | Propellers and rotors and parts thereof | 5% |
880720 | Under-carriages and parts thereof | 5% or 18% |
88072000 | Under-carriages and parts thereof | 5% |
880730 | Other parts of aeroplanes, helicopters or unmanned aircraft | 5% or 18% |
88073000 | Other parts of aeroplanes, helicopters or unmanned aircraft | 5% |
88073010 | Of aeroplanes, helicopters | 5% |
88073020 | Of unmanned aircraft | 5% |
880790 | Other | 5% or 18% |
88079000 | Other | 5% or 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
