--- title: "8805 HSN Code | HSN Code for Aircraft Launching Gear in India" description: "Know more about 8805 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8805 covering Aircraft Launching Gear." canonical: "https://busy.in/hsn/sub-chapter-8805/" --- # HSN Sub-chapter 8805: Aircraft Launching Gear Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles Part of [Chapter 88: Aircraft, Spacecraft, Its Parts](https://busy.in/hsn/chapter-88/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 88051010 | [Aircraft Launch Gear](https://busy.in/hsn/hsn-88051010/) | | 88051020 | [Aircraft launching gear, Deck arrestor gear](https://busy.in/hsn/hsn-88051020/) | | 88051030 | [Aircraft Launch/Arrestor Part](https://busy.in/hsn/hsn-88051030/) | | 88052100 | [Air Combat Simulators & Parts](https://busy.in/hsn/hsn-88052100/) | | 88052900 | [Ground flying trainers and parts thereof : Other](https://busy.in/hsn/hsn-88052900/) | ## Frequently asked questions ### What products are classified under HSN 8805 It includes Aircraft Launching Gear ### Do spares or accessories of Aircraft Launching Gear follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### How do I bill a kit or combo that includes Aircraft Launching Gear? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### How are warranty replacements of Aircraft Launching Gear handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### Can I claim ITC on inputs and services used for Aircraft Launching Gear? If your outward supply of Aircraft Launching Gear is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Does packaging or branding change how GST applies to Aircraft Launching Gear? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Aircraft Launching Gear is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### If I repair and return Aircraft Launching Gear, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ## India's trade performance: HSN Sub-Chapter 8805 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹60 Cr (−32.01% YoY) — 0.0016% of India's total exports - Imports: ₹934 Cr (+108.67% YoY) — 0.0153% of India's total imports - Trade balance: −₹874 Cr (Deficit); surplus rank #940 of 1233 sub-chapters - Share of Chapter 88: 0.10% of its exports; import side 0.79% - Rank within Chapter 88: #3 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: -4.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #891 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +152.48% in FY 2022-23 - Contribution to Ch. 88: 0.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8805 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 88 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 88 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 76.03 | 0.0033% | — | 0.64% | 188.52 | 0.0052% | — | 0.35% | −112.49 | #760 | | FY 2019-20 | 178.61 | 0.0081% | +134.92% | 1.77% | 315.13 | 0.0094% | +67.16% | 0.45% | −136.52 | #612 | | FY 2020-21 | 42.06 | 0.0020% | −76.45% | 0.49% | 170.94 | 0.0059% | −45.76% | 0.40% | −128.88 | #856 | | FY 2021-22 | 46.19 | 0.0015% | +9.82% | 0.54% | 575.17 | 0.0126% | +236.47% | 1.54% | −528.98 | #886 | | FY 2022-23 | 116.62 | 0.0032% | +152.48% | 1.01% | 384.06 | 0.0067% | −33.23% | 0.42% | −267.44 | #785 | | FY 2023-24 | 87.54 | 0.0024% | −24.94% | 0.33% | 447.47 | 0.0080% | +16.51% | 0.43% | −359.93 | #820 | | FY 2024-25 | 59.52 | 0.0016% | −32.01% | 0.10% | 933.75 | 0.0153% | +108.67% | 0.79% | −874.23 | #891 | - CAGR (7-year): exports -4.00%/yr, imports 30.56%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8805 export-import analysis ### Export decline: -4.00% CAGR over 7 years India's exports under HSN Sub-Chapter 8805 have declined at a compound annual rate of -4.00% over 7 fiscal years, falling from ₹76.03 Crore in FY 2018-19 to ₹59.52 Crore in FY 2024-25. ### HSN Sub-Chapter 8805 ranked #891 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8805 ranks #891 out of 1233 sub-chapters by total export value. Within Chapter 88, it ranks #3 of 6. By trade surplus, it ranks #940 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8805 exports The strongest single-year export movement for HSN Sub-Chapter 8805 was recorded in FY 2022-23, when exports surged by 152.48% over the prior year. ### India records a trade deficit of ₹874.23 Crore in HSN Sub-Chapter 8805 goods In FY 2024-25, India's imports of ₹933.75 Cr exceeded exports of ₹59.52 Cr, resulting in a trade deficit of ₹874.23 Crore — ranking #940 of 1233 by surplus magnitude. ### Import growth of 30.56% CAGR signals rising demand for Aircraft Launching Gear India's imports under HSN Sub-Chapter 8805 have grown at 30.56% CAGR, reaching ₹933.75 Crore in FY 2024-25. ### HSN Sub-Chapter 8805 contributes 0.10% of Chapter 88 exports — ranked #3 Among the 6 sub-chapters under Chapter 88, HSN Sub-Chapter 8805 ranks #3 by export value — accounting for 0.10% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.79% share (rank #3). ## Related Sub-Chapters in Chapter 88 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 8802: Aircraft and spacecraft](https://busy.in/hsn/sub-chapter-8802/) | ₹46,996 Cr | | #2 | [HSN Sub-Chapter 8807: Railway Parts](https://busy.in/hsn/sub-chapter-8807/) | ₹11,723 Cr | | #3 | HSN Sub-Chapter 8805: Aircraft Launching Gear (this hsn sub-chapter) | ₹60 Cr | | #4 | [HSN Sub-Chapter 8804: Parachutes & accessories](https://busy.in/hsn/sub-chapter-8804/) | ₹35 Cr | | #5 | [HSN Sub-Chapter 8806: Unmanned Aircraft](https://busy.in/hsn/sub-chapter-8806/) | ₹24 Cr | | #6 | [HSN Sub-Chapter 8801: Non-powered aircraft](https://busy.in/hsn/sub-chapter-8801/) | ₹6 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 8801 | [Non-powered aircraft](https://busy.in/hsn/sub-chapter-8801/) | | 8802 | [Aircraft and spacecraft](https://busy.in/hsn/sub-chapter-8802/) | | 8804 | [Parachutes & accessories](https://busy.in/hsn/sub-chapter-8804/) | | 8806 | [Unmanned Aircraft](https://busy.in/hsn/sub-chapter-8806/) | | 8807 | [Railway Parts](https://busy.in/hsn/sub-chapter-8807/) |