Chapter 88
Headings in HSN Chapter 88
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 8801 | Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft | 5% / 18% | 10% | 3 |
| 8802 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806 | 5% / 40% | 2.5% / 10% | 6 |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | 5% / 18% | 10% | 2 |
| 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | 5% / 18% | 10% | 5 |
| 8806 | Unmanned aircraft | 5% | 10% | 11 |
| 8807 | Parts of goods of heading 8801, 8802 or 8806 | 5% / 18% | 2.5% / 10% | 4 |
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2025, with the First Schedule amendments of the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.