Headings in chapter 88 and their GST
| HSN | Description | GST |
|---|
| 8801 | Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft6 tariff items | 18% |
| 8802 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.056 tariff items | 0% or 5% or 40% |
| 8803 | Parts of goods of heading 8801 or 88024 tariff items | 18% |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto2 tariff items | 18% |
| 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles5 tariff items | 18% |
| 8806 | Unmanned aircraft11 tariff items | 5% |
| 8807 | Parts of goods of heading 8801, 8802 or 88056 tariff items | 5% or 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 88 covers
Chapter 88 of the tariff is "Aircraft, spacecraft, and parts thereof". It has 7 four-digit headings and 40 eight-digit tariff items, such as 8801 (Balloons and dirigibles, gliders, hand gliders and other), 8802 (Other aircraft (for example, helicopters, aeroplanes),), 8803 (Parts of goods of heading 8801 or 8802).
GST rates in chapter 88
Most of its tariff items are taxed at 18%. By tariff item: 17 at 18%, 11 at 5%. For 12 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 88 goods?
Most of its tariff items are taxed at 18%. Of the 40 eight-digit codes in chapter 88, 17 at 18%, 11 at 5%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 8801?
Heading 8801 is "Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft". GST: 18%.