---
title: "HSN Code for Rotochute Parts/Acc. | HSN 88040020 GST Rate"
description: "Find HSN and GST Rates for 88040020 related to Rotochute Parts/Acc. with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-88040020/"
---

# HSN Code 88040020: Rotochute Parts/Acc.

- [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 8804: Parachutes & accessories](https://busy.in/hsn/sub-chapter-8804/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto : Rotochutes; parts and accessories thereof | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 88040020 ?

It includes Remote-Controlled Aircraft (≤250g)

### Can we claim ITC on inputs used to trade 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.

### How should mixed supplies be billed when Rotochute Parts/Acc. is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rotochute Parts/Acc.; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Rotochute Parts/Acc.?

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 much GST applies to Rotochute Parts/Acc.?

Under HSN 88040020, Rotochute Parts/Acc. attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Rotochute Parts/Acc.?

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.

### Any common misclassification issue with Rotochute Parts/Acc.?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 88040020 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+55.56% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−31.90% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7702 of 12657 HSN codes
- Share of Sub-Chapter 8804: 0.80% of its exports; import side 8.05%
- Rank within Sub-Chapter 8804: #2 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 12.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9239 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +350.00% in FY 2023-24
- Contribution to Sub-Ch. 8804: 0.80% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 88040020

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. 8804 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8804 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 4.14% | < ₹1 Crore | 0.0000% | — | 12.10% | −0.73 | #9021 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 1.53 | 0.0000% | +75.86% | 21.28% | −1.53 | — |
| FY 2020-21 | < ₹1 Crore | 0.0000% | — | 1.14% | < ₹1 Crore | 0.0000% | −49.67% | 14.64% | −0.70 | #9417 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +71.43% | 1.10% | < ₹1 Crore | 0.0000% | −12.99% | 3.24% | −0.55 | #9460 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −66.67% | 0.50% | 1.23 | 0.0000% | +83.58% | 10.89% | −1.19 | #9967 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +350.00% | 1.87% | 1.16 | 0.0000% | −5.69% | 12.83% | −0.98 | #9498 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +55.56% | 0.80% | < ₹1 Crore | 0.0000% | −31.90% | 8.05% | −0.51 | #9239 |

- CAGR (7-year): exports 12.25%/yr, imports -1.59%/yr (consistently Deficit)

## Key trade insights: HSN Code 88040020 export-import analysis

### Consistent export growth: 12.25% CAGR over 7 years

India's exports under HSN Code 88040020 have grown at a compound annual rate of 12.25% over 7 fiscal years, rising from ₹0.14 Crore in FY 2018-19 to ₹0.28 Crore in FY 2024-25.

### HSN Code 88040020 ranked #9239 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 88040020 ranks #9239 out of 12657 HSN codes by total export value. Within Sub-Chapter 8804, it ranks #2 of 2. By trade surplus, it ranks #7702 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 88040020 exports

The strongest single-year export movement for HSN Code 88040020 was recorded in FY 2023-24, when exports surged by 350.00% over the prior year.

### India records a trade deficit of ₹0.51 Crore in HSN Code 88040020 goods

In FY 2024-25, India's imports of ₹0.79 Cr exceeded exports of ₹0.28 Cr, resulting in a trade deficit of ₹0.51 Crore — ranking #7702 of 12657 by surplus magnitude.

### Import growth of -1.59% CAGR signals stable import dependency for Rotochute Parts/Acc.

India's imports under HSN Code 88040020 have grown at -1.59% CAGR, reaching ₹0.79 Crore in FY 2024-25.

### HSN Code 88040020 contributes 0.80% of Sub-Chapter 8804 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 8804, HSN Code 88040020 ranks #2 by export value — accounting for 0.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.05% share (rank #2).

## Related HSN Codes in Sub-Chapter 8804

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 88040010: Other Paper/Board (Chemi-Mech. Pulp)](https://busy.in/hsn/hsn-88040010/) | ₹35 Cr |
| #2 | HSN Code 88040020: Rotochute Parts/Acc. (this hsn code) | < ₹1 Crore |