GST tax rate on - 88 Aircraft, spacecraft, and parts thereof

HS	Description	Percentage
88 [ or Any other chapter ]	Scientific    and    technical    instruments,    apparatus, equipment,  accessories,  parts,  components,  spares, tools,   mock   ups   and   modules,   raw   material   and consumables    required    for    launch    vehicles    and satellites and payloads	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
8802	Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
8803	Parts of goods of heading 8802	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
8801	Balloons and dirigibles, gliders and other non-powered aircraft	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
8804	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
8805	Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
8802	Aircrafts for personal use	CGST - 14% SGST - 14% IGST - 28% CESS - Nil
88026000	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	CGST - 0% SGST - 0% IGST - 0% CESS - Nil
8803	Parts of goods of heading 8801	CGST - 0% SGST - 0% IGST - 0% CESS - Nil
8802	Other aircraft (for example, helicopters, aeroplanes), for personal use.	CGST - Nil% SGST - Nil% IGST - Nil% CESS - 3%

6 Digit HS Code for chapter 88 - Aircraft, spacecraft, and parts thereof

• 880100 - Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft
• 880211 - Helicopters
• 880212 - Helicopters
• 880230 - Helicopters
• 880240 - Helicopters
• 880260 - Helicopters
• 880310 - No product specified
• 880320 - No product specified
• 880330 - No product specified
• 880390 - No product specified
• 880400 - Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
• 880510 - Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof
• 880521 - Ground flying trainers and parts thereof
• 880529 - Ground flying trainers and parts thereof
• 880220 - Helicopters

4 Digit HS Code for chapter 88 - Aircraft, spacecraft, and parts thereof

• 8801 - BALLOONS AND DIRIGIBLES, GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT
• 8802 - OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTORS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES
• 8803 - PARTS OF GOODS OF HEADING NUMBER 8801 OR 8802
• 8804 - PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO
• 8805 - AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES

8 Digit HS Code for chapter 88 - Aircraft, spacecraft, and parts thereof

• 88010010 - Gliders and hang gliders
• 88010020 - Balloons
• 88010090 - Other
• 88021100 - Of an unladen weight not exceeding 2000 kg
• 88021200 - Of an unladen weight exceeding 2000 kg
• 88023000 - Aeroplanes and other aircraft, of an unladen weight exceeding 2000 kg but not exceeding 15000 kg
• 88024000 - Aeroplanes and other aircraft, of an unladen weight exceeding 15000 kg
• 88026000 - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
• 88031000 - Propellers and rotors and parts thereof
• 88032000 - Under carriages and parts thereof
• 88033000 - Other parts of Aeroplanes or Helicopters
• 88039000 - Other
• 88040020 - Rotochutes; parts and accessories thereof
• 88051010 - Aircraft launching gear
• 88051020 - Deck arrestor or similar gear
• 88051030 - Part of aircraft launching gear and deck arrestor or similar gear
• 88052100 - Air combat simulators and parts thereof
• 88052900 - Other
• 88022000 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2000 kg
• 88040010 - Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof