HSN Code 88021100 -- – Other aircraft (for example, helicopters, aeroplanes); spacecraft (including sat (GST Rate 5%)

HSN Code 88021100

Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles - helicopters: of an unladen weight not exceeding 2,000 kg

HSN88021100

Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles - helicopters: of an unladen weight not exceeding 2,000 kg

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 88 -- Aircraft, spacecraft
Heading: 8802
Subheading: 880211
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Other aircraft (for example, helicopters, aeroplanes); spacecraft (including sat. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

Related codes from Aircraft, spacecraft

88021200
Other aircraft (for example, helicopters, aeroplanes); spacecraft (inc
5%
88022000
Other aircraft (for example, helicopters, aeroplanes); spacecraft (inc
5%
88023000
Other aircraft (for example, helicopters, aeroplanes); spacecraft (inc
5%
88024000
Other aircraft (for example, helicopters, aeroplanes); spacecraft (inc
5%
88026000
Other aircraft (for example, helicopters, aeroplanes); spacecraft (inc
5%

Frequently asked questions

What is HSN Code 88021100?
HSN Code 88021100 is the official Harmonized System of Nomenclature code for Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft l, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 88021100?
HSN Code 88021100 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 88021100 belong to?
HSN Code 88021100 falls under Chapter 88 -- Aircraft, spacecraft of the GST tariff.
Scroll to Top