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

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 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