---
title: "HSN Code for Designed for Passenger Carriage | HSN 88061000 GST Rate"
description: "Find HSN and GST Rates for 88061000 related to Designed for Passenger Carriage with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-88061000/"
---

# HSN Code 88061000: Designed for Passenger Carriage

- [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 8806: Unmanned Aircraft](https://busy.in/hsn/sub-chapter-8806/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Designed for the carriage of passengers | 2.5% | 2.5% | 5% | 3% (If for personal use) |

## Frequently asked questions

### 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.