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Sub Chapters under Aircraft, Spacecraft, Its Parts

The following Sub Chapters fall under HSN Chapter 88:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
8801
New GST Rate
18%
Old GST Rate
18%
Description
Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft
Sub Chapter
8802
New GST Rate
18%
Old GST Rate
12%
Description
Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Sub Chapter
8804
New GST Rate
18%
Old GST Rate
18%
Description
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
Sub Chapter
8805
New GST Rate
5%
Old GST Rate
5%
Description
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
Sub Chapter
8806
New GST Rate
18%
Old GST Rate
18%
Description
Unmanned aircraft
Sub Chapter
8807
New GST Rate
18%
Old GST Rate
18%
Description
Parts of goods of heading 8801, 8802 or 8806

Case Laws Related to Chapter 88

Order Number
Description
Order Number
02/2022
Description
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Order Number
10/AAR/2018
Description
Wabco India Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Description
B.G. Shirke Construction Technology Pvt. Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
TN/17/ARA/2021
Description
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
KAR ADRG 19/2020
Description
M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.