What products are classified under HSN 88062100 ?
It includes Drones: Take-Off Weight More Than 7 kg ≤ 25 kg
HSN Code 88062100 represents Remote-Controlled Aircraft (≤250g) under GST classification. This code helps businesses identify Remote-Controlled Aircraft (≤250g) correctly for billing, taxation, and trade. With HSN Code 88062100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Remote-Controlled Aircraft (≤250g).
HSN Code 88062100 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 |
Other, for remote-controlled flight only : With maximum take-off weight not more than 250 g
CESS: 3% (If for personal use)
|
14% | 14% | 28% | See note |
Remote-Controlled Aircraft (≤250g) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Designed for the carriage of passengers | |
| 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 |
Designed for the carriage of passengers
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
It includes Drones: Take-Off Weight More Than 7 kg ≤ 25 kg
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 Remote-Controlled Aircraft (≤250g); Nil for exempt items if applicable).
Under HSN 88062100, Remote-Controlled Aircraft (≤250g) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.