Chapter 88 · Section XVII

HSN Code Chapter 88: Aircraft, drones and spacecraft parts

Aircraft, spacecraft, and parts thereof

Rate distribution

Code	Description	GST rate
8801	Balloons and dirigibles, gliders, hand gliders and other	18%
8802	Other aircraft (for example, helicopters, aeroplanes)	Varies
8803	Parts of goods of heading 8801 or 8802	Varies
8804	Parachutes (including dirigible parachutes and paragliders)	18%
8805	Aircraft launching gear; deck-arrestor or similar gear	18%
8806	Unmanned aircraft	5%
8807	Parts of goods of heading 8801, 8802 or 8805	Varies

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.