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Free Tools/HSN Code Finder/Chapter 88/HSN 8802
HSN 88024-Digit Heading

HSN 8802: Other aircraft – GST Rate

HSN 8802 covers other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05. GST on HSN 8802 is 0% (Nil / exempt), 5% or 40% depending on the conditions listed below (rates effective 22 September 2025). This heading has 6 tariff items, for example 8802 11 00, 8802 12 00 and 8802 20 00.

Chapter 88: Aircraft, spacecraft, and parts thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 8802

0% (Nil / exempt)CGST Nil + SGST Nil / IGST NilApplies to some sub-codes

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

Reference: Schedule EXEMPT, S. No. 159 (Spec: 8802 60 00)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Other aircraft (for example, helicopters, aeroplanes), other than for personal use

Reference: Schedule I, S. No. 463 (Spec: 8802)
40%CGST 20% + SGST 20% / IGST 40%

Aircrafts for personal use

Reference: Schedule III, S. No. 9 (Spec: 8802)
Other entries in this chapter (1)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 462 (Spec: 88 o r Any other Chapter)

Sub-Headings & Tariff Items Under 8802

Showing 12 sub-classification codes with complete hierarchy descriptions.

8802116-Digit Sub-heading

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Of An Unladen Weight Not Exceeding 2,000 Kg.

880211008-Digit Tariff Item

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Of An Unladen Weight Not Exceeding 2,000 Kg. > Of An Unladen Weight Not Exceeding 2,000 Kg.

8802126-Digit Sub-heading

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Of An Unladen Weight Exceeding 2,000 Kg.

880212008-Digit Tariff Item

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Of An Unladen Weight Exceeding 2,000 Kg. > Of An Unladen Weight Exceeding 2,000 Kg.

8802206-Digit Sub-heading

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Aeroplanes And Other Aircraft, Of An Unladen Weight Not Exceeding 2,000 Kg.

880220008-Digit Tariff Item

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Aeroplanes And Other Aircraft, Of An Unladen Weight Not Exceeding 2,000 Kg. > Aeroplanes And Other Aircraft, Of An Unladen Weight Not Exceeding 2,000 Kg.

8802306-Digit Sub-heading

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Aeroplanes And Other Aircraft, Of An Unladen Weight Exceeding 2,000 Kg. But Not Exceeding 15,000 Kg.

880230008-Digit Tariff Item

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Aeroplanes And Other Aircraft, Of An Unladen Weight Exceeding 2,000 Kg. But Not Exceeding 15,000 Kg. > Aeroplanes And Other Aircraft, Of An Unladen Weight Exceeding 2,000 Kg. But Not Exceeding 15,000 Kg.

8802406-Digit Sub-heading

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Aeroplanes And Other Aircraft, Of An Unladen Weight Exceeding 15,000 Kg.

880240008-Digit Tariff Item

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Aeroplanes And Other Aircraft, Of An Unladen Weight Exceeding 15,000 Kg. > Aeroplanes And Other Aircraft, Of An Unladen Weight Exceeding 15,000 Kg.

8802606-Digit Sub-heading

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles

880260008-Digit Tariff Item

Chain: Aircraft, spacecraft, and parts thereof > Other Aircraft (For Example, Helicopters, Aeroplanes), Except Unmanned Aircraft Of Heading 88.05 > Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles > Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles

Other Headings in Chapter 88

HSN 8801
Balloons And Dirigibles, Gliders, Hand Gliders And Other Non-Powered Aircraft
HSN 8803
Parts Of Goods Of Heading 8801 Or 8802
HSN 8804
Parachutes (Including Dirigible Parachutes And Paragliders) And Rotochutes; Parts Thereof And Accessories Thereto
HSN 8805
Aircraft Launching Gear; Deck-Arrestor Or Similar Gear; Ground Flying Trainers; Parts Of The Foregoing Articles
HSN 8806
Unmanned Aircraft
HSN 8807
Parts Of Goods Of Heading 8801, 8802 Or 8805
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