What products are classified under HSN 88021100 ?
It includes Rotochute Parts/Acc.
HSN Code 88021100 represents Helicopters Weighing ≤ 2000 kg for Personal Use under GST classification. This code helps businesses identify Helicopters Weighing ≤ 2000 kg for Personal Use correctly for billing, taxation, and trade. With HSN Code 88021100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Helicopters Weighing ≤ 2000 kg for Personal Use.
HSN Code 88021100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 88 | Aircraft, spacecraft, and parts thereof | 8802 | Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
Helicopters : Of an unladen weight not exceeding 2,000 kg.
CESS: 3%(If for personal use)
|
2.5% | 2.5% | 5% | See note |
| 88 | Aircraft, spacecraft, and parts thereof | 8802 | Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
Helicopters : Of an unladen weight not exceeding 2,000 kg. (for personal use)
CESS: 3%(If for personal use)
|
14% | 14% | 28% | See note |
Description of goods
Helicopters : Of an unladen weight not exceeding 2,000 kg.
Chapter
88 – Aircraft, spacecraft, and parts thereof
Sub Chapter
8802 – Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Description of goods
Helicopters : Of an unladen weight not exceeding 2,000 kg. (for personal use)
Chapter
88 – Aircraft, spacecraft, and parts thereof
Sub Chapter
8802 – Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Helicopters Weighing ≤ 2000 kg for Personal Use does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Helicopters : Of an unladen weight exceeding 2,000 kg. | |
| Helicopters : Of an unladen weight exceeding 2,000 kg. (for personal use) | |
| Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. | |
| Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. (for personal use) | |
| Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. | |
| Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. (for personal use) | |
| Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. | |
| Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. (for personal use) | |
| Spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
Helicopters : Of an unladen weight exceeding 2,000 kg.
Helicopters : Of an unladen weight exceeding 2,000 kg. (for personal use)
Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.
Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. (for personal use)
Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg.
Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. (for personal use)
Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.
Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. (for personal use)
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
It includes Rotochute Parts/Acc.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Helicopters Weighing ≤ 2000 kg for Personal Use; Nil for exempt items if applicable).
Under HSN 88021100, Helicopters Weighing ≤ 2000 kg for Personal Use attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.