HSN Code 88061000: Designed for Passenger Carriage

HSN Code 88061000 represents Designed for Passenger Carriage under GST classification. This code helps businesses identify Designed for Passenger Carriage correctly for billing, taxation, and trade. With HSN Code 88061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Designed for Passenger Carriage.

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Description of Goods for Designed for Passenger Carriage

HSN Code 88061000 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 8806 Unmanned aircraft Designed for the carriage of passengers
CESS: 3% (If for personal use)
2.5% 2.5% 5% See note

Description of goods

Designed for the carriage of passengers

Chapter

88 – Aircraft, spacecraft, and parts thereof

Sub Chapter

8806 – Unmanned aircraft

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 3% (If for personal use)

What does HSN Code 88061000 not include?

Designed for Passenger Carriage does not include products with the following descriptions:

HSN Code Description
Other, for remote-controlled flight only : With maximum take-off weight not more than 250 g
Other, for remote-controlled flight only : With maximum take-off weight more than 250 g but not more than 7 kg
Other, for remote-controlled flight only : With maximum take-off weight more than 7 kg but not more than 25 kg
Other, for remote-controlled flight only : With maximum take-off weight more than 25 kg but not more than 150 kg
Other, for remote-controlled flight only : Other
Other: With maximum take-off weight not more than 250 g
Other: With maximum take-off weight more than 250 g but not more than 7 kg
Other: With maximum take-off weight more than 7 kg but not more than 25 kg
Other: With maximum take-off weight more than 25 kg but not more than 150 kg
Other: Other

Other, for remote-controlled flight only : With maximum take-off weight not more than 250 g

Other, for remote-controlled flight only : With maximum take-off weight more than 250 g but not more than 7 kg

Other, for remote-controlled flight only : With maximum take-off weight more than 7 kg but not more than 25 kg

Other, for remote-controlled flight only : With maximum take-off weight more than 25 kg but not more than 150 kg

Other, for remote-controlled flight only : Other

Other: With maximum take-off weight not more than 250 g

Other: With maximum take-off weight more than 250 g but not more than 7 kg

Other: With maximum take-off weight more than 7 kg but not more than 25 kg

Other: With maximum take-off weight more than 25 kg but not more than 150 kg

Other: Other

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FAQs for HSN Code 88061000

What products are classified under HSN 88061000 ?

It includes Drones: Take-Off Weight More Than 250 g ≤ 7 kg

How much GST applies to Designed for Passenger Carriage?

Under HSN 88061000, Designed for Passenger Carriage attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Designed for Passenger Carriage is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Designed for Passenger Carriage; Nil for exempt items if applicable).

Any common misclassification issue with Designed for Passenger Carriage?

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

Can we claim ITC on inputs used to trade Designed for Passenger Carriage?

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

Do e‑way bill and e‑invoice apply for Designed for Passenger Carriage?

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.

Important Disclaimer

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.

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