GST Registration Guide to GST Chapter 88 | Get Enrolled Now
In GST Registration 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 Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 8801 | BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT | 18% | 01/07/2017 | ||
| 880100 | BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT | 18% | 01/07/2017 | ||
| 88010010 | BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT -BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT:— GLIDERS AND HANG GLIDERS | 18% | 01/07/2017 | ||
| 88010020 | BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT-BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT: –BALLOONS | 18% | 01/07/2017 | ||
| 88010090 | BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT-BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT:—OTHER | 18% | 01/07/2017 | ||
| 88011000 | BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT GLIDERS AND HANG GLIDERS | 18% | 01/07/2017 | ||
| 88019010 | BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT – OTHER: BALLOONS | 18% | 01/07/2017 | ||
| 88019090 | BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT – OTHER: OTHER | 18% | 01/07/2017 | ||
| 8802 | OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES – HELICOPTER | 5% | 3% | 01/07/2017 | |
| 8802 | Aircrafts for personal use | 28% | 01/07/2017 | ||
| 88021100 | OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES – HELICOPTERS: OF AN UNLADEN WEIGHT NOT EXCEEDING 2,000 KG | 5% | 3% | 01/07/2017 | |
| 88021200 | OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES – HELICOPTERS: OF AN UNLADEN WEIGHT EXCEEDING 2,000 KG | 5% | 3% | 01/07/2017 | |
| 88022000 | OTHER 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 KG | 5% | 3% | 01/07/2017 | |
| 88023000 | OTHER 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 KG | 5% | 3% | 01/07/2017 | |
| 88024000 | OTHER 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 KG | 5% | 3% | 01/07/2017 | |
| 88026000 | OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES | 0% | 3% | 01/07/2017 | |
| 8803 | PARTS OF GOODS OF HEADING 8801 OR 8802 | 5% | 01/07/2017 | ||
| 8803 | PARTS OF GOODS OF HEADING 8801 OR 8802 | 0% | 01/07/2017 | ||
| 88031000 | PARTS OF GOODS OF HEADING 8801 OR 8802 – – PROPELLERS AND ROTORS AND PARTS THEREOF | 5% | 01/07/2017 | ||
| 88032000 | PARTS OF GOODS OF HEADING 8801 OR 8802 – – UNDER-CARRIAGES AND PARTS THEREOF | 5% | 01/07/2017 | ||
| 88033000 | PARTS OF GOODS OF HEADING 8801 OR 8802 – – OTHER PARTS OF AEROPLANES OR HELICOPTERS | 5% | 01/07/2017 | ||
| 88039000 | PARTS OF GOODS OF HEADING 8801 OR 8802 – OTHER | 5% | 01/07/2017 | ||
| 8804 | PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO | 18% | 01/07/2017 | ||
| 880400 | PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO | 18% | 01/07/2017 | ||
| 88040010 | PARACHUTES (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 DI | 18% | 01/07/2017 | ||
| 88040020 | PARACHUTES (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 AC | 18% | 01/07/2017 | ||
| 8805 | AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES | 18% | 01/07/2017 | ||
| 880510 | AIRCRAFT LAUNCHING GEAR AND PARTS THEREOF; DECK ARRESTOR OR SIMILAR GEAR AND PARTS THEREOF | 18% | 01/07/2017 | ||
| 88051010 | AIRCRAFT 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 GEAR | 18% | 01/07/2017 | ||
| 88051020 | AIRCRAFT 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 GEAR | 18% | 01/07/2017 | ||
| 88051030 | AIRCRAFT 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-ARRESTOR | 18% | 01/07/2017 | ||
| 88052100 | AIRCRAFT 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 THEREOF | 18% | 01/07/2017 | ||
| 88052900 | AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES – GROUND FLYING TRAINERS AND PARTS THEREOF: OTHER | 18% | 01/07/2017 |
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