What products are classified under HSN 88073000 ?
It includes Tankers
HSN Code 88073000 represents Other Aircraft Parts under GST classification. This code helps businesses identify Other Aircraft Parts correctly for billing, taxation, and trade. With HSN Code 88073000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Aircraft Parts.
HSN Code 88073000 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 | 8807 | Parts of goods of heading 8801, 8802 or 8806 | Other parts of airplanes, helicopters or unmanned aircraft (Parts of goods of heading 8801) | 9% | 9% | 18% | 0% |
| 88 | Aircraft, spacecraft, and parts thereof | 8807 | Parts of goods of heading 8801, 8802 or 8806 | Other parts of airplanes, helicopters or unmanned aircraft (Parts of goods of heading 8802 or 8806 (except parts of items covered in 18% rate entry specified in Heading 8806)) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other parts of airplanes, helicopters or unmanned aircraft (Parts of goods of heading 8801)
Chapter
88 – Aircraft, spacecraft, and parts thereof
Sub Chapter
8807 – Parts of goods of heading 8801, 8802 or 8806
Description of goods
Other parts of airplanes, helicopters or unmanned aircraft (Parts of goods of heading 8802 or 8806 (except parts of items covered in 18% rate entry specified in Heading 8806))
Chapter
88 – Aircraft, spacecraft, and parts thereof
Sub Chapter
8807 – Parts of goods of heading 8801, 8802 or 8806
Other Aircraft Parts does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Propellers and rotors and parts thereof (Parts of goods of heading 8801) | |
| Propellers and rotors and parts thereof (Parts of goods of heading 8802 or 8806 (except parts of items covered in 18% rate entry specified in Heading 8806)) | |
| Under-carriages and parts thereof (Parts of goods of heading 8801) | |
| Under-carriages and parts thereof (Parts of goods of heading 8802 or 8806 (except parts of items covered in 18% rate entry specified in Heading 8806)) | |
| Other (Parts of goods of heading 8801) | |
| Other (Parts of goods of heading 8802 or 8806 (except parts of items covered in 18% rate entry specified in Heading 8806)) |
Propellers and rotors and parts thereof (Parts of goods of heading 8801)
Propellers and rotors and parts thereof (Parts of goods of heading 8802 or 8806 (except parts of items covered in 18% rate entry specified in Heading 8806))
Under-carriages and parts thereof (Parts of goods of heading 8801)
Under-carriages and parts thereof (Parts of goods of heading 8802 or 8806 (except parts of items covered in 18% rate entry specified in Heading 8806))
Other (Parts of goods of heading 8801)
Other (Parts of goods of heading 8802 or 8806 (except parts of items covered in 18% rate entry specified in Heading 8806))
It includes Tankers
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.
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.
Under HSN 88073000, Other Aircraft Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Aircraft Parts; Nil for exempt items if applicable).
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.