What products are classified under HSN 88079000 ?
It includes Refrigerated vessels
HSN Code 88079000 represents Parts of Aircraft under GST classification. This code helps businesses identify Parts of Aircraft correctly for billing, taxation, and trade. With HSN Code 88079000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts of Aircraft.
HSN Code 88079000 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 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 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% |
Parts of Aircraft 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 airplanes, helicopters or unmanned aircraft (Parts of goods of heading 8801) | |
| 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)) |
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 airplanes, helicopters or unmanned aircraft (Parts of goods of heading 8801)
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))
It includes Refrigerated vessels
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 88079000, Parts of Aircraft attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts of Aircraft; Nil for exempt items if applicable).
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.
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.