GST HSN Chapter 88

Aircraft, spacecraft, and parts thereof

This chapter covers aircraft, spacecraft, and parts thereof such as aircraft, spacecraft, and parts thereof, etc.

Simple Summary

Chapter 88 covers Aircraft, spacecraft, and parts thereof.

What is NOT covered?

This chapter excludes Toys (Chapter 95).

UQC Guidance

NOS

GST Rate Summary

5%, 18% or 28%.

HSN Codes in this Chapter

Type below to narrow down your search

HSN Code Description Action
88 Aircraft, spacecraft, and parts thereof Use
8801 BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT Use
880100 BALLOONS AND DIRIGIBLES, GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT: Use
88010010 GLIDERS AND HANG GLIDERS Use
88010020 BALLOONS Use
88010090 OTHER Use
88011000 BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT GLIDERS AND HANG GLIDERS Use
88019010 BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT - OTHER: BALLOONS Use
88019090 BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT - OTHER: OTHER Use
8802 OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 88.05 Use
880211 OF AN UNLADEN WEIGHT NOT EXCEEDING 2,000 KG. Use
88021100 OF AN UNLADEN WEIGHT NOT EXCEEDING 2,000 KG. Use
880212 OF AN UNLADEN WEIGHT EXCEEDING 2,000 KG. Use
88021200 OF AN UNLADEN WEIGHT EXCEEDING 2,000 KG. Use
880220 AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT NOT EXCEEDING 2,000 KG. Use
88022000 AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT NOT EXCEEDING 2,000 KG. Use
880230 AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT EXCEEDING 2,000 KG. BUT NOT EXCEEDING 15,000 KG. Use
88023000 AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT EXCEEDING 2,000 KG. BUT NOT EXCEEDING 15,000 KG. Use
880240 AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT EXCEEDING 15,000 KG. Use
88024000 AEROPLANES AND OTHER AIRCRAFT, OF AN UNLADEN WEIGHT EXCEEDING 15,000 KG. Use
880260 SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES Use
88026000 SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES Use
8803 PARTS OF GOODS OF HEADING 8801 OR 8802 Use
88031000 PARTS OF GOODS OF HEADING 8801 OR 8802 - - PROPELLERS AND ROTORS AND PARTS THEREOF Use
88032000 PARTS OF GOODS OF HEADING 8801 OR 8802 - - UNDER-CARRIAGES AND PARTS THEREOF Use
88033000 PARTS OF GOODS OF HEADING 8801 OR 8802 - - OTHER PARTS OF AEROPLANES OR HELICOPTERS Use
88039000 PARTS OF GOODS OF HEADING 8801 OR 8802 - OTHER Use
8804 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO Use
880400 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES, PARTS THEREOF AND ACCESSORIES THERETO : Use
88040010 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND PARTS AND ACCESSORIES THEREOF Use
88040020 ROTOCHUTES, PARTS AND ACCESSORIES THEREOF Use
8805 AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES Use
880510 Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof Use
88051010 AIRCRAFT LAUNCHING GEAR Use
88051020 DECK ARRESTOR OR SIMILAR GEAR Use
88051030 PART OF AIRCRAFT LAUNCHING GEAR AND DECK- ARRESTOR OR SIMILAR GEAR Use
880521 AIR COMBAT SIMULATORS AND PARTS THEREOF Use
88052100 AIR COMBAT SIMULATORS AND PARTS THEREOF Use
880529 OTHER Use
88052900 OTHER Use
8806 UNMANNED AIRCRAFT Use
880610 DESIGNED FOR THE CARRIAGE OF PASSENGERS Use
88061000 DESIGNED FOR THE CARRIAGE OF PASSENGERS Use
880621 WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G Use
88062100 WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G Use
880622 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG Use
88062200 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG Use
880623 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG Use
88062300 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG Use
880624 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG Use
88062400 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG Use
880629 OTHER Use
88062900 OTHER Use
880691 WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G Use
88069100 WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G Use
880692 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG Use
88069200 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG Use
880693 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG Use
88069300 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG Use
880694 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG Use
88069400 WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG Use
880699 OTHER Use
88069900 OTHER Use
8807 PARTS OF GOODS OF HEADING 8801, 8802 OR 8805 Use
880710 PROPELLERS AND ROTORS AND PARTS THEREOF Use
88071000 PROPELLERS AND ROTORS AND PARTS THEREOF Use
880720 UNDER-CARRIAGES AND PARTS THEREOF Use
88072000 UNDER-CARRIAGES AND PARTS THEREOF Use
880730 OTHER PARTS OF AEROPLANES, HELICOPTERS OR UNMANNED AIRCRAFT Use
88073000 OTHER PARTS OF AEROPLANES, HELICOPTERS OR UNMANNED AIRCRAFT Use
88073010 OF AEROPLANES, HELICOPTERS Use
88073020 OF UNMANNED AIRCRAFT Use
880790 OTHER Use
88079000 OTHER Use