Chapter 88 Aircraft; spacecraft and parts thereof

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