What products are classified under HSN 8806
It includes Unmanned Aircraft
HSN Sub Chapter 8806 represents Unmanned Aircraft under GST classification. This code helps businesses identify Unmanned Aircraft correctly for billing, taxation, and trade. With HSN Sub Chapter 8806, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Unmanned Aircraft.
GST Rate for Unmanned Aircraft under HSN Code 8806. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 88 | 8806 | Unmanned aircraft | 18% | 18% |
Following Tariff HSN code falls under Unmanned Aircraft:
| Tariff HSN | Description |
|---|---|
| Designed for the carriage of passengers | |
| Other, for remote-controlled flight only : With maximum take-off weight not more than 250 g | |
| 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 not more than 250 g
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 Unmanned Aircraft
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
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.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Unmanned Aircraft 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.
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.
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.