HSN Code 88040010 -- – Parachutes (including dirigible parachutes and paragliders) and rotochutes parts (GST Rate 18%)

HSN Code 88040010

Parachutes (including dirigible parachutes and paragliders) and rotochutes parts thereof and accessories thereto - parachutes (including dirigible parachutes and paragliders) and rotochutes

HSN88040010

Parachutes (including dirigible parachutes and paragliders) and rotochutes parts thereof and accessories thereto - parachutes (including dirigible parachutes and paragliders) and rotochutes

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 88 -- Aircraft, spacecraft
Heading: 8804
Subheading: 880400
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 Parachutes (including dirigible parachutes and paragliders) and rotochutes parts. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% 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 18% →

Related codes from Aircraft, spacecraft

88040020
Parachutes (including dirigible parachutes and paragliders) and rotoch
18%
88010010
Balloons and dirigibles; gliders, hang gliders and other non-powered a
18%
88010020
Balloons and dirigibles; gliders, hang gliders and other non-powered a
18%
88010090
Balloons and dirigibles; gliders, hang gliders and other non-powered a
18%
88011000
Balloons and dirigibles; gliders, hang gliders and other non-powered a
18%

Frequently asked questions

What is HSN Code 88040010?
HSN Code 88040010 is the official Harmonized System of Nomenclature code for Parachutes (including dirigible parachutes and paragliders) and rotochutes parts thereof and accessories thereto - parac, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 88040010?
HSN Code 88040010 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 88040010 belong to?
HSN Code 88040010 falls under Chapter 88 -- Aircraft, spacecraft of the GST tariff.
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