What products are classified under HSN 88052100 ?
It includes Other, for remote-controlled flight only : Other
HSN Code 88052100 represents Air Combat Simulators & Parts under GST classification. This code helps businesses identify Air Combat Simulators & Parts correctly for billing, taxation, and trade. With HSN Code 88052100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Air Combat Simulators & Parts.
HSN Code 88052100 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 | 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | Ground flying trainers and parts thereof : Air combat simulators and parts thereof | 9% | 9% | 18% | 0% |
Description of goods
Ground flying trainers and parts thereof : Air combat simulators and parts thereof
Chapter
88 – Aircraft, spacecraft, and parts thereof
Sub Chapter
8805 – Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
Air Combat Simulators & Parts does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof : Aircraft launching gear | |
| Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof : Deck arrestor or similar gear | |
| Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof : Part of aircraft launching gear and deck- arrestor or similar gear | |
| Ground flying trainers and parts thereof : Other |
Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof : Aircraft launching gear
Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof : Deck arrestor or similar gear
Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof : Part of aircraft launching gear and deck- arrestor or similar gear
Ground flying trainers and parts thereof : Other
It includes Other, for remote-controlled flight only : Other
Under HSN 88052100, Air Combat Simulators & Parts 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Air Combat Simulators & Parts; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.