GST Rate and HSN Code for Aircraft, spacecraft, & parts thereof – Chapter 88

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For the purposes of Sub-headings 8802 1 l to 8802 40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
8801BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT18%01/07/2017
880100BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT18%01/07/2017
88010010BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT -BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT:— GLIDERS AND HANG GLIDERS18%01/07/2017
88010020BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT-BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT: –BALLOONS18%01/07/2017
88010090BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT-BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT:—OTHER18%01/07/2017
88011000BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT GLIDERS AND HANG GLIDERS18%01/07/2017
88019010BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT – OTHER: BALLOONS18%01/07/2017
88019090BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT – OTHER: OTHER18%01/07/2017
8802OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES – HELICOPTER5%3%01/07/2017
8802Aircrafts for personal use28%01/07/2017
88021100OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES – HELICOPTERS: OF AN UNLADEN WEIGHT NOT EXCEEDING 2,000 KG5%3%01/07/2017
88021200OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES – HELICOPTERS: OF AN UNLADEN WEIGHT EXCEEDING 2,000 KG5%3%01/07/2017
88022000OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT NOT EXCEEDING 2,000 KG5%3%01/07/2017
88023000OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT EXCEEDING 2,000 KG BUT NOT EXCEEDING 15,000 KG5%3%01/07/2017
88024000OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT EXCEEDING 15,000 KG5%3%01/07/2017
88026000OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES0%3%01/07/2017
8803PARTS OF GOODS OF HEADING 8801 OR 88025%01/07/2017
8803PARTS OF GOODS OF HEADING 8801 OR 88020%01/07/2017
88031000PARTS OF GOODS OF HEADING 8801 OR 8802 – – PROPELLERS AND ROTORS AND PARTS THEREOF5%01/07/2017
88032000PARTS OF GOODS OF HEADING 8801 OR 8802 – – UNDER-CARRIAGES AND PARTS THEREOF5%01/07/2017
88033000PARTS OF GOODS OF HEADING 8801 OR 8802 – – OTHER PARTS OF AEROPLANES OR HELICOPTERS5%01/07/2017
88039000PARTS OF GOODS OF HEADING 8801 OR 8802 – OTHER5%01/07/2017
8804PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO18%01/07/2017
880400PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO18%01/07/2017
88040010PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO – PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO: PARACHUTES (INCLUDING DI18%01/07/2017
88040020PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO – PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO: ROTOCHUTES; PARTS AND AC18%01/07/2017
8805AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES18%01/07/2017
880510AIRCRAFT LAUNCHING GEAR AND PARTS THEREOF; DECK ARRESTOR OR SIMILAR GEAR AND PARTS THEREOF18%01/07/2017
88051010AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES – AIRCRAFT LAUNCHING GEAR AND PARTS THEREOF; DECK ARRESTOR OR SIMILAR GEAR AND PARTS THEREOF: AIRCRAFT LAUNCHING GEAR18%01/07/2017
88051020AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES – AIRCRAFT LAUNCHING GEAR AND PARTS THEREOF; DECK ARRESTOR OR SIMILAR GEAR AND PARTS THEREOF: DECK ARRESTOR OR SIMILAR GEAR18%01/07/2017
88051030AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES – AIRCRAFT LAUNCHING GEAR AND PARTS THEREOF; DECK ARRESTOR OR SIMILAR GEAR AND PARTS THEREOF: PART OF AIRCRAFT LAUNCHING GEAR AND DECK-ARRESTOR18%01/07/2017
88052100AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES – GROUND FLYING TRAINERS AND PARTS THEREOF: AIR COMBAT SIMULATORS AND PARTS THEREOF18%01/07/2017
88052900AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES – GROUND FLYING TRAINERS AND PARTS THEREOF: OTHER18%01/07/2017

 

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