What products are classified under HSN 88052900 ?
It includes Items with weight ≤250 g
HSN Code 88052900 represents Ground flying trainers and parts thereof : Other under GST classification. This code helps businesses identify Ground flying trainers and parts thereof : Other correctly for billing, taxation, and trade. With HSN Code 88052900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ground flying trainers and parts thereof : Other.
HSN Code 88052900 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 : Other | 9% | 9% | 18% | 0% |
Ground flying trainers and parts thereof : Other 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 : Air combat simulators and parts thereof |
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 : Air combat simulators and parts thereof
It includes Items with weight ≤250 g
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ground flying trainers and parts thereof : Other; Nil for exempt items if applicable).
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.
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.