HSN 88: Aircraft, spacecraft, and parts thereof
HSN code 88 covers: Aircraft, spacecraft, and parts thereof.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
Headings under chapter 88
- 8801 — Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.
- 8802 — Aircraft n.e.c. in heading no. 8801, except unmanned aircraft of heading 8806, (e.g. helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles
- 8804 — Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
- 8805 — Aircraft launching gear, deck-arrestor or similar gear, ground flying trainers; parts of the foregoing articles
- 8806 — Unmanned aircraft
- 8807 — Aircraft; parts of goods of heading 8801, 8802 or 8806
Related
Make this invoice now, free, no signup. Correct GST + a UPI QR your client scans to pay you straight to your own UPI.
Open the free GST invoice generator →