Codes under 8806
| Code | Description | GST rate |
|---|---|---|
| 8806 10 | Designed for the carriage of passengers | 5% |
| 8806 21 | With maximum take-off weight not more than 250 g — unmanned aircraft | 5% |
| 8806 22 | With maximum take-off weight more than 250 g but not more than 7 kg — unmanned aircraft | 5% |
| 8806 23 | With maximum take-off weight more than 7 kg but not more than 25 kg — unmanned aircraft | 5% |
| 8806 24 | With maximum take-off weight more than 25 kg but not more than 150 kg — unmanned aircraft | 5% |
| 8806 29 | Unmanned aircraft › Other | 5% |
| 8806 91 | With maximum take-off weight not more than 250 g — unmanned aircraft | 5% |
| 8806 92 | With maximum take-off weight more than 250 g but not more than 7 kg — unmanned aircraft | 5% |
| 8806 93 | With maximum take-off weight more than 7 kg but not more than 25 kg — unmanned aircraft | 5% |
| 8806 94 | With maximum take-off weight more than 25 kg but not more than 150 kg — unmanned aircraft | 5% |
| 8806 99 | Unmanned aircraft › Other | 5% |
← Chapter 88: Aircraft, drones and spacecraft parts
Related HSN codes
8801Balloons and dirigibles, gliders, hand gliders and other8802Other aircraft (for example, helicopters, aeroplanes)8803Parts of goods of heading 8801 or 88028804Parachutes (including dirigible parachutes and paragliders)8805Aircraft launching gear; deck-arrestor or similar gear8807Parts of goods of heading 8801, 8802 or 8805
Frequently Asked Questions
What is the HSN code for unmanned aircraft?
The HSN code for unmanned aircraft is 8806, under Chapter 88 (Aircraft, drones and spacecraft parts).
What is the GST rate on unmanned aircraft?
Unmanned aircraft is taxed at 5% GST under HSN code 8806.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.