--- title: "HSN Code for Other Non-Powered Aircraft | HSN 88010090 GST Rate" description: "Find HSN and GST Rates for 88010090 related to Other Non-Powered Aircraft with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-88010090/" --- # HSN Code 88010090: Other Non-Powered Aircraft - [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/) - [Chapter 88: Aircraft, Spacecraft, Its Parts](https://busy.in/hsn/chapter-88/) - [Sub-chapter 8801: Non-powered aircraft](https://busy.in/hsn/sub-chapter-8801/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 88010090 ? It includes Other Paper/Board (Chemi-Mech. Pulp) ### Can we claim ITC on inputs used to trade Other Non-Powered Aircraft? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other Non-Powered Aircraft? Under HSN 88010090, Other Non-Powered Aircraft attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other Non-Powered Aircraft? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Other Non-Powered Aircraft is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Non-Powered Aircraft; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Non-Powered Aircraft? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 88010090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−33.46% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−63.64% YoY) — 0.0000% of India's total imports - Trade balance: ₹2 Cr (Surplus); surplus rank #4305 of 12657 HSN codes - Share of Sub-Chapter 8801: 29.26% of its exports; import side 4.49% - Rank within Sub-Chapter 8801: #2 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: 4.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7718 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +467.74% in FY 2020-21 - Contribution to Sub-Ch. 8801: 29.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 88010090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8801 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8801 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.31 | 0.0001% | — | 23.60% | < ₹1 Crore | 0.0000% | — | 8.30% | +0.91 | #7365 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −76.34% | 17.22% | 3.12 | 0.0001% | +680.00% | 95.41% | −2.81 | #8555 | | FY 2020-21 | 1.76 | 0.0001% | +467.74% | 66.17% | 6.64 | 0.0002% | +112.82% | 73.21% | −4.88 | #7121 | | FY 2021-22 | 2.18 | 0.0001% | +23.86% | 77.58% | < ₹1 Crore | 0.0000% | −92.17% | 56.52% | +1.66 | #7218 | | FY 2022-23 | 1.04 | 0.0000% | −52.29% | 32.60% | < ₹1 Crore | 0.0000% | −98.08% | 1.02% | +1.03 | #8070 | | FY 2023-24 | 2.63 | 0.0001% | +152.88% | 54.56% | < ₹1 Crore | 0.0000% | +2,100.00% | 5.21% | +2.41 | #7279 | | FY 2024-25 | 1.75 | 0.0000% | −33.46% | 29.26% | < ₹1 Crore | 0.0000% | −63.64% | 4.49% | +1.67 | #7718 | - CAGR (7-year): exports 4.94%/yr, imports -23.53%/yr (consistently Surplus) ## Key trade insights: HSN Code 88010090 export-import analysis ### Consistent export growth: 4.94% CAGR over 7 years India's exports under HSN Code 88010090 have grown at a compound annual rate of 4.94% over 7 fiscal years, rising from ₹1.31 Crore in FY 2018-19 to ₹1.75 Crore in FY 2024-25. ### HSN Code 88010090 ranked #7718 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 88010090 ranks #7718 out of 12657 HSN codes by total export value. Within Sub-Chapter 8801, it ranks #2 of 6. By trade surplus, it ranks #4305 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 88010090 exports The strongest single-year export movement for HSN Code 88010090 was recorded in FY 2020-21, when exports surged by 467.74% over the prior year. ### India maintains a trade surplus of ₹1.67 Crore in HSN Code 88010090 goods In FY 2024-25, India's exports of ₹1.75 Cr exceeded imports of ₹0.08 Cr, resulting in a trade surplus of ₹1.67 Crore — ranking #4305 of 12657 by surplus magnitude. ### Import growth of -23.53% CAGR signals stable import dependency for Other Non-Powered Aircraft India's imports under HSN Code 88010090 have grown at -23.53% CAGR, reaching ₹0.08 Crore in FY 2024-25. ### HSN Code 88010090 contributes 29.26% of Sub-Chapter 8801 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 8801, HSN Code 88010090 ranks #2 by export value — accounting for 29.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.49% share (rank #3). ## Related HSN Codes in Sub-Chapter 8801 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 88010010: Balloons, Dirigibles, and Non-Powered Aircraft](https://busy.in/hsn/hsn-88010010/) | ₹3 Cr | | #2 | HSN Code 88010090: Other Non-Powered Aircraft (this hsn code) | ₹2 Cr | | #3 | [HSN Code 88010020: Balloons](https://busy.in/hsn/hsn-88010020/) | < ₹1 Crore | | — | [HSN Code 88011000: Balloons (Non-Powered Aircraft)](https://busy.in/hsn/hsn-88011000/) | — | | — | [HSN Code 88019010: Other Non-Powered Aircraft](https://busy.in/hsn/hsn-88019010/) | — | | — | [HSN Code 88019090: Inflatable Yachts/Pleasure Vessels](https://busy.in/hsn/hsn-88019090/) | — |