--- title: "HSN Code for Helicopters Weighing ≤ 2000 kg for Personal Use | HSN 88021100 GST Rate" description: "Find HSN and GST Rates for 88021100 related to Helicopters Weighing ≤ 2000 kg for Personal Use with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-88021100/" --- # HSN Code 88021100: Helicopters Weighing ≤ 2000 kg for Personal Use - [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 8802: Aircraft and spacecraft](https://busy.in/hsn/sub-chapter-8802/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Helicopters : Of an unladen weight not exceeding 2,000 kg. | 2.5% | 2.5% | 5% | 3%(If for personal use) | | Helicopters : Of an unladen weight not exceeding 2,000 kg. (for personal use) | 14% | 14% | 28% | 3%(If for personal use) | ## Frequently asked questions ### What products are classified under HSN 88021100 ? It includes Rotochute Parts/Acc. ### Can we claim ITC on inputs used to trade Helicopters Weighing ≤ 2000 kg for Personal Use? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Helicopters Weighing ≤ 2000 kg for Personal Use? 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. ### How should mixed supplies be billed when Helicopters Weighing ≤ 2000 kg for Personal Use is sold with other items? 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). ### How much GST applies to Helicopters Weighing ≤ 2000 kg for Personal Use? Under HSN 88021100, Helicopters Weighing ≤ 2000 kg for Personal Use attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Helicopters Weighing ≤ 2000 kg for Personal Use? 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. ## India's trade performance: HSN Code 88021100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−88.01% YoY) — 0.0000% of India's total exports - Imports: ₹170 Cr (−21.35% YoY) — 0.0028% of India's total imports - Trade balance: −₹169 Cr (Deficit); surplus rank #11193 of 12657 HSN codes - Share of Sub-Chapter 8802: 0.00% of its exports; import side 0.16% - Rank within Sub-Chapter 8802: #6 of 6 by export value; import-side #6 ### Key metrics - Export CAGR: -48.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8581 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +299.59% in FY 2021-22 - Contribution to Sub-Ch. 8802: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 88021100 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. 8802 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8802 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 38.04 | 0.0017% | — | 7.19% | 131.33 | 0.0037% | — | 0.26% | −93.29 | #3269 | | FY 2019-20 | 13.07 | 0.0006% | −65.64% | 6.91% | 28.26 | 0.0008% | −78.48% | 0.04% | −15.19 | #4667 | | FY 2020-21 | 14.62 | 0.0007% | +11.86% | 1.26% | 10.06 | 0.0003% | −64.40% | 0.02% | +4.56 | #4608 | | FY 2021-22 | 58.42 | 0.0019% | +299.59% | 24.14% | 136.21 | 0.0030% | +1,253.98% | 0.39% | −77.79 | #3151 | | FY 2022-23 | 19.78 | 0.0005% | −66.14% | 2.03% | 115.32 | 0.0020% | −15.34% | 0.13% | −95.54 | #4683 | | FY 2023-24 | 5.67 | 0.0002% | −71.33% | 0.04% | 216.17 | 0.0038% | +87.45% | 0.22% | −210.50 | #6436 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −88.01% | 0.00% | 170.01 | 0.0028% | −21.35% | 0.16% | −169.33 | #8581 | - CAGR (7-year): exports -48.87%/yr, imports 4.40%/yr (consistently Deficit) ## Key trade insights: HSN Code 88021100 export-import analysis ### Export decline: -48.87% CAGR over 7 years India's exports under HSN Code 88021100 have declined at a compound annual rate of -48.87% over 7 fiscal years, falling from ₹38.04 Crore in FY 2018-19 to ₹0.68 Crore in FY 2024-25. ### HSN Code 88021100 ranked #8581 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 88021100 ranks #8581 out of 12657 HSN codes by total export value. Within Sub-Chapter 8802, it ranks #6 of 6. By trade surplus, it ranks #11193 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 88021100 exports The strongest single-year export movement for HSN Code 88021100 was recorded in FY 2021-22, when exports surged by 299.59% over the prior year. ### India records a trade deficit of ₹169.33 Crore in HSN Code 88021100 goods In FY 2024-25, India's imports of ₹170.01 Cr exceeded exports of ₹0.68 Cr, resulting in a trade deficit of ₹169.33 Crore — ranking #11193 of 12657 by surplus magnitude. ### Import growth of 4.40% CAGR signals stable import dependency for Helicopters Weighing ≤ 2000 kg for Personal Use India's imports under HSN Code 88021100 have grown at 4.40% CAGR, reaching ₹170.01 Crore in FY 2024-25. ### HSN Code 88021100 contributes 0.00% of Sub-Chapter 8802 exports — ranked #6 Among the 6 HSN codes under Sub-Chapter 8802, HSN Code 88021100 ranks #6 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.16% share (rank #6). ## Related HSN Codes in Sub-Chapter 8802 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 88024000: Aeroplanes (Unladen >15000 kg, Personal Use)](https://busy.in/hsn/hsn-88024000/) | ₹46,823 Cr | | #2 | [HSN Code 88021200: Helicopters Weighing > 2,000 kg for Personal Use](https://busy.in/hsn/hsn-88021200/) | ₹113 Cr | | #3 | [HSN Code 88026000: Spacecraft & Launch Vehicles: Satellites & Suborbital Vehicles](https://busy.in/hsn/hsn-88026000/) | ₹48 Cr | | #4 | [HSN Code 88023000: Aeroplanes Weighing 2,000-15,000 kg for Personal Use](https://busy.in/hsn/hsn-88023000/) | ₹10 Cr | | #5 | [HSN Code 88022000: Aeroplanes (Unladen ≤2000 kg, Personal Use)](https://busy.in/hsn/hsn-88022000/) | ₹1 Cr | | #6 | HSN Code 88021100: Helicopters Weighing ≤ 2000 kg for Personal Use (this hsn code) | < ₹1 Crore |