---
title: "HSN Code for Air Combat Simulators & Parts | HSN 88052100 GST Rate"
description: "Find HSN and GST Rates for 88052100 related to Air Combat Simulators & Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-88052100/"
---

# HSN Code 88052100: Air Combat Simulators & Parts

- [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 8805: Aircraft Launching Gear](https://busy.in/hsn/sub-chapter-8805/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Ground flying trainers and parts thereof : Air combat simulators and parts thereof | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 88052100 ?

It includes Other, for remote-controlled flight only : Other

### How much GST applies to Air Combat Simulators & Parts?

Under HSN 88052100, Air Combat Simulators & Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Air Combat Simulators & Parts?

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.

### Any common misclassification issue with Air Combat Simulators & Parts?

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

### How should mixed supplies be billed when Air Combat Simulators & Parts is sold with other items?

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).

### Can we claim ITC on inputs used to trade Air Combat Simulators & Parts?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 88052100 (FY 2024-25)

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

- Exports: ₹8 Cr (−50.07% YoY) — 0.0002% of India's total exports
- Imports: ₹269 Cr (+7.70% YoY) — 0.0044% of India's total imports
- Trade balance: −₹261 Cr (Deficit); surplus rank #11508 of 12657 HSN codes
- Share of Sub-Chapter 8805: 12.79% of its exports; import side 28.79%
- Rank within Sub-Chapter 8805: #3 of 5 by export value; import-side #2

### Key metrics

- Export CAGR: 9.40% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6115 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +419.59% in FY 2019-20
- Contribution to Sub-Ch. 8805: 12.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 88052100

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. 8805 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8805 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.44 | 0.0002% | — | 5.84% | 9.87 | 0.0003% | — | 5.24% | −5.43 | #6010 |
| FY 2019-20 | 23.07 | 0.0010% | +419.59% | 12.92% | 178.85 | 0.0053% | +1,712.06% | 56.75% | −155.78 | #3923 |
| FY 2020-21 | 6.97 | 0.0003% | −69.79% | 16.57% | 14.42 | 0.0005% | −91.94% | 8.44% | −7.45 | #5524 |
| FY 2021-22 | 5.06 | 0.0002% | −27.40% | 10.95% | 78.87 | 0.0017% | +446.95% | 13.71% | −73.81 | #6333 |
| FY 2022-23 | 4.84 | 0.0001% | −4.35% | 4.15% | 200.08 | 0.0035% | +153.68% | 52.10% | −195.24 | #6491 |
| FY 2023-24 | 15.24 | 0.0004% | +214.88% | 17.41% | 249.65 | 0.0044% | +24.78% | 55.79% | −234.41 | #5147 |
| FY 2024-25 | 7.61 | 0.0002% | −50.07% | 12.79% | 268.87 | 0.0044% | +7.70% | 28.79% | −261.26 | #6115 |

- CAGR (7-year): exports 9.40%/yr, imports 73.46%/yr (consistently Deficit)

## Key trade insights: HSN Code 88052100 export-import analysis

### Consistent export growth: 9.40% CAGR over 7 years

India's exports under HSN Code 88052100 have grown at a compound annual rate of 9.40% over 7 fiscal years, rising from ₹4.44 Crore in FY 2018-19 to ₹7.61 Crore in FY 2024-25.

### HSN Code 88052100 ranked #6115 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 88052100 ranks #6115 out of 12657 HSN codes by total export value. Within Sub-Chapter 8805, it ranks #3 of 5. By trade surplus, it ranks #11508 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 88052100 exports

The strongest single-year export movement for HSN Code 88052100 was recorded in FY 2019-20, when exports surged by 419.59% over the prior year.

### India records a trade deficit of ₹261.26 Crore in HSN Code 88052100 goods

In FY 2024-25, India's imports of ₹268.87 Cr exceeded exports of ₹7.61 Cr, resulting in a trade deficit of ₹261.26 Crore — ranking #11508 of 12657 by surplus magnitude.

### Import growth of 73.46% CAGR signals rising demand for Air Combat Simulators & Parts

India's imports under HSN Code 88052100 have grown at 73.46% CAGR, reaching ₹268.87 Crore in FY 2024-25.

### HSN Code 88052100 contributes 12.79% of Sub-Chapter 8805 exports — ranked #3

Among the 5 HSN codes under Sub-Chapter 8805, HSN Code 88052100 ranks #3 by export value — accounting for 12.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.79% share (rank #2).

## Related HSN Codes in Sub-Chapter 8805

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 88052900: Ground flying trainers and parts thereof : Other](https://busy.in/hsn/hsn-88052900/) | ₹35 Cr |
| #2 | [HSN Code 88051010: Aircraft Launch Gear](https://busy.in/hsn/hsn-88051010/) | ₹10 Cr |
| #3 | HSN Code 88052100: Air Combat Simulators & Parts (this hsn code) | ₹8 Cr |
| #4 | [HSN Code 88051030: Aircraft Launch/Arrestor Part](https://busy.in/hsn/hsn-88051030/) | ₹7 Cr |
| — | [HSN Code 88051020: Aircraft launching gear, Deck arrestor gear](https://busy.in/hsn/hsn-88051020/) | Nil |