Last updated: February 25th, 2020 2:51 PM

HSN Code and GST Rate for Aircraft and UAV Drones - HSN Chapter 88

In this article, we look at the HSN code and GST rate for aircraft, spacecraft, GST on drones and related parts which fall under Chapter 88 of HSN Code. For the purposes of Sub-headings 8802 11 to 8802 40 the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

HSN Code	HSN Item Description	Policy	Policy Conditions	GST Rate in Percentage
8801	BALLOONS AND DIRIGIBLES, GLIDERS, HANG GLIDERS AND OTHER NON- POWERED AIRCRAFT
8801 00	Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft:
8801 00 10	Gliders and hang gliders	Restricted	Goods classified as sports goods or equipment shall, however, be allowed to be imported freely.	18
8801 00 20	Balloons	Restricted	Goods classified as sports goods or equipment shall, however, be allowed to be imported freely.	18
8801 00 90	Other	Restricted	Goods classified as sports goods or equipment shall, however, be allowed to be imported freely.	18
8802	OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES
	Helicopters:
8802 11 00	Of an unladen weight not exceeding 2000 kg	Restricted
8802 12 00	Of an unladen weight exceeding 2000 kg	Restricted
8802 20 00	Aeroplanes and other aircraft, of an unladen weight not exceeding 2000 kg	Restricted		5
				5
8802 30 00	Aeroplanes and other aircraft, of an unladen weight exceeding 2000 kg but not exceeding 15000 kg	Restricted		5
8802 40 00	Aeroplanes and other aircraft, of an unladen weight exceeding 15000 kg	Restricted		5
8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	Restricted		0
8803	PARTS OF GOODS OF HEADING NUMBER 8802
8803 10 00	Propellers and rotors and parts thereof	Free	Reconditioned/second-hand aircraft parts are also “free”	5
8803 20 00	Undercarriages and parts thereof	Free	Reconditioned/second-hand aircraft parts are also “free”	5
8803 30 00	Other parts of Aeroplanes or Helicopters	Free	Reconditioned/second-hand aircraft parts are also “free”	5
8803 90 00	Other	Free	Reconditioned/second-hand aircraft parts are also “free”	5
8804	PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO
8804 00	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto:
8804 00 10	Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof	Free		18
8804 00 20	Rotochutes; parts and accessories thereof	Free		18
8805	AIRCRAFT LAUNCHING GEAR; DECK- ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES
8805 10	Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof:
8805 10 10	Aircraft launching gear	Free		18
8805 10 20	Deck arrestor or similar gear	Free		18
8805 10 30	Part of aircraft launching gear and deck arrestor or similar gear	Free		18
	Ground flying trainers and parts thereof:
8805 21 00	Air combat simulators and parts thereof	Free		18
8805 29 00	Other	Free		18

Click here to read on GST Rate for Beauty Parlour, Gyms and Healthcare Services

Import Policy Conditions for Aircraft and UAV Drones

The policy condition related to the import of aircraft, spacecraft and related parts are as follows: Aircraft and Helicopters (including used/second-hand aircraft and helicopters) may be imported by the following without the need to obtain an import license from Directorate General of Foreign Trade.

• Air India
• Pawan Hans Limited
• Airports Authority of India
• Indira Gandhi Rashtriya Uran Academi (IGRUA)/and such other flying clubs/ Academies recognised by the Ministry of Civil Aviation, Government of India
• Any person who has been granted permission by the Ministry of Civil Aviation, to operate scheduled or non-scheduled air transport services, based on which DGCA has issued permission to import aircraft/ helicopter for operating such air transport services.

The import of aircraft by any other category of importers shall require an import licence to be granted by this Directorate. Import of Unmanned Aircraft System (UAS)/Unmanned Aerial Vehicle (UAVs)/Remotely Piloted Aircraft (RPAs)/drones is ‘Restricted’ requiring prior clearance of the Directorate General of Civil Aviation (DGCA) and import license from DGFT. Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

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Disclaimer: This article has been updated as of 25/02/2020. Track this page for more updates on HSN Code and GST Rate for Aircraft and UAV Drones - HSN Chapter 88.