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Chapter 88: Aircraft, Spacecraft, Its Parts HSN Code

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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)
Order Number
AAR No. KAR ADRG 19/2019
Description
Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GST-ARA-01/2019-20/B-96
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)

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