| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Balloons and dirigibles, gliders and other non-powered aircraft | 8801 | 88010010, 88010020, 88010090 |
| 5% | Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. | 8802 | 88021100, 88021200, 88022000, 88023000, 88024000 |
| 28% | Aircrafts for personal use | 8802 | 88021100, 88021200, 88022000, 88023000, 88024000 |
| NIL | Parts of goods of heading 8801 | 8803 | 88031000, 88032000, 88033000, 88039000 |
| 5% | Parts of goods of heading 8802 | 8803 | 88031000, 88032000, 88033000, 88039000 |
| 18% | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof | 8804 | 88040010, 88040020 |
| 18% | Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof | 8805 | 88051010, 88051020, 88051030, 88052100, 88052900 |
| NIL | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 88026000 | – |
| Nil | Other aircraft (for example, helicopters, aeroplanes), for personal use.(Compensation Cess 3%) | 8802 | – |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. File My Tax online will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
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