--- title: "8806 HSN Code | HSN Code for Unmanned Aircraft in India" description: "Know more about 8806 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8806 covering Unmanned Aircraft." canonical: "https://busy.in/hsn/sub-chapter-8806/" --- # HSN Sub-chapter 8806: Unmanned Aircraft Unmanned aircraft Part of [Chapter 88: Aircraft, Spacecraft, Its Parts](https://busy.in/hsn/chapter-88/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 88061000 | [Designed for Passenger Carriage](https://busy.in/hsn/hsn-88061000/) | | 88062100 | [Remote-Controlled Aircraft (≤250g)](https://busy.in/hsn/hsn-88062100/) | | 88062200 | [RC Flight Vehicles (>250g, ≤7kg)](https://busy.in/hsn/hsn-88062200/) | | 88062300 | [RC Flight Vehicles (>7kg, ≤25kg)](https://busy.in/hsn/hsn-88062300/) | | 88062400 | [Heavy RC Drone (25-150kg)](https://busy.in/hsn/hsn-88062400/) | | 88062900 | [Other, for remote-controlled flight only : Other](https://busy.in/hsn/hsn-88062900/) | | 88069100 | [Items with weight ≤250 g](https://busy.in/hsn/hsn-88069100/) | | 88069200 | [Drones: Take-Off Weight More Than 250 g ≤ 7 kg](https://busy.in/hsn/hsn-88069200/) | | 88069300 | [Drones: Take-Off Weight More Than 7 kg ≤ 25 kg](https://busy.in/hsn/hsn-88069300/) | | 88069400 | [Drones with Max Take-Off Weight > 25 kg & ≤ 150 kg](https://busy.in/hsn/hsn-88069400/) | | 88069900 | [Other: Other](https://busy.in/hsn/hsn-88069900/) | ## Frequently asked questions ### What products are classified under HSN 8806 It includes Unmanned Aircraft ### What are the e‑way bill and e‑invoice points while moving 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. ### How are warranty replacements of Unmanned Aircraft 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. ### Any special steps when selling Unmanned Aircraft through an e‑commerce platform? 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. ### Does packaging or branding change how GST applies to Unmanned Aircraft? 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. ### If I repair and return Unmanned Aircraft, 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 8806 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2022-23 to FY 2024-25). - Exports: ₹24 Cr (+67.81% YoY) — 0.0006% of India's total exports - Imports: ₹9 Cr (−81.79% YoY) — 0.0002% of India's total imports - Trade balance: ₹15 Cr (Surplus); surplus rank #469 of 1233 sub-chapters - Share of Chapter 88: 0.04% of its exports; import side 0.01% - Rank within Chapter 88: #5 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: 3.33% (FY 2022-23 to FY 2024-25, 3 fiscal years) - National export rank: #987 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +67.81% in FY 2024-25 - Contribution to Ch. 88: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8806 3-year export and import data, FY 2022-23 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 2022-23 | 22.46 | 0.0006% | — | 0.20% | 6.88 | 0.0001% | — | 0.01% | +15.58 | #972 | | FY 2023-24 | 14.29 | 0.0004% | −36.38% | 0.05% | 51.95 | 0.0009% | +655.09% | 0.05% | −37.66 | #1020 | | FY 2024-25 | 23.98 | 0.0006% | +67.81% | 0.04% | 9.46 | 0.0002% | −81.79% | 0.01% | +14.52 | #987 | - CAGR (3-year): exports 3.33%/yr, imports 17.26%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 8806 export-import analysis ### Consistent export growth: 3.33% CAGR over 3 years India's exports under HSN Sub-Chapter 8806 have grown at a compound annual rate of 3.33% over 3 fiscal years, rising from ₹22.46 Crore in FY 2022-23 to ₹23.98 Crore in FY 2024-25. ### HSN Sub-Chapter 8806 ranked #987 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8806 ranks #987 out of 1233 sub-chapters by total export value. Within Chapter 88, it ranks #5 of 6. By trade surplus, it ranks #469 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 8806 exports The strongest single-year export movement for HSN Sub-Chapter 8806 was recorded in FY 2024-25, when exports surged by 67.81% over the prior year. ### India maintains a trade surplus of ₹14.52 Crore in HSN Sub-Chapter 8806 goods In FY 2024-25, India's exports of ₹23.98 Cr exceeded imports of ₹9.46 Cr, resulting in a trade surplus of ₹14.52 Crore — ranking #469 of 1233 by surplus magnitude. ### Import growth of 17.26% CAGR signals rising demand for Unmanned Aircraft India's imports under HSN Sub-Chapter 8806 have grown at 17.26% CAGR, reaching ₹9.46 Crore in FY 2024-25. ### HSN Sub-Chapter 8806 contributes 0.04% of Chapter 88 exports — ranked #5 Among the 6 sub-chapters under Chapter 88, HSN Sub-Chapter 8806 ranks #5 by export value — accounting for 0.04% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #5). ## 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](https://busy.in/hsn/sub-chapter-8805/) | ₹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 (this hsn sub-chapter) | ₹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/) | | 8805 | [Aircraft Launching Gear](https://busy.in/hsn/sub-chapter-8805/) | | 8807 | [Railway Parts](https://busy.in/hsn/sub-chapter-8807/) |