Chapter 88 Aircraft; spacecraft and parts thereof
|
Sr. No. |
Chapter Heading |
Description |
Rate of GST |
1. |
|
- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles [8802 60 00]
- 8803 – Parts of goods of heading 8801
|
Nil |
2. |
|
- 8802 - Other aircraft (for example, helicopters, aeroplanes), other than those for personal use
- 8803 – Parts of goods of heading 8802
|
5% |
3. |
|
- Balloons and dirigibles, gliders and other non-powered aircraft [8801].
- Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof [8804].
- Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof [8805]
|
18% |
4. |
|
All goods not specified elsewhere.
- 8802 – Aircrafts for personal use
|
28% |