88 HSN Code: Aircraft, Spacecraft, Its Parts
HSN Chapter 88 represents Aircraft, Spacecraft, Its Parts under GST classification. This code helps businesses identify Aircraft, Spacecraft, Its Parts correctly for billing, taxation, and trade purposes. With HSN Chapter 88, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Aircraft, Spacecraft, Its Parts.
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Sub Chapters under HSN Chapter 88
Following Sub Chapters fall under HSN Chapter 88:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 18% | 18% | Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft | |
| 18% | 12% | Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles | |
| 18% | 18% | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | |
| 5% | 5% | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | |
| 18% | 18% | Unmanned aircraft | |
| 18% | 18% | Parts of goods of heading 8801, 8802 or 8806 |
Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft
Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
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Case Laws Related to Chapter 88
| Order Number | Description |
|---|---|
| Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), ) | |
| Wabco India Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| B.G. Shirke Construction Technology Pvt. Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka) |
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Wabco India Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
B.G. Shirke Construction Technology Pvt. Limited (AAR (Authority For Advance Ruling), Maharashtra)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.