HSN Code and GST Rate for Aircraft and UAV Drones – HSN Chapter 88

HSN Code and GST Rate for Aircraft and UAV Drones – HSN Chapter 88

In this article, we look at the HSN code and GST rate for aircraft, spacecraft, GST on drones and related parts which fall under Chapter 88 of HSN Code. For the purposes of Sub-headings 8802 11 to 8802 40 the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

 HSN CodeHSN Item Description  Policy Policy ConditionsGST Rate in Percentage
8801BALLOONS AND DIRIGIBLES, GLIDERS, HANG GLIDERS AND OTHER NON- POWERED AIRCRAFT
8801 00Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft:
8801 00 10Gliders and hang glidersRestrictedGoods classified as sports goods or equipment shall, however, be allowed to be imported freely.18
8801 00 20BalloonsRestrictedGoods classified as sports goods or equipment shall, however, be allowed to be imported freely.18
8801 00 90OtherRestrictedGoods classified as sports goods or equipment shall, however, be allowed to be imported freely.18
8802OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES
 Helicopters:
8802 11 00Of an unladen weight not exceeding 2000 kgRestricted
8802 12 00Of an unladen weight exceeding 2000 kgRestricted
8802 20 00Aeroplanes and other aircraft, of an unladen weight not exceeding 2000 kgRestricted5
5
8802 30 00Aeroplanes and other aircraft, of an unladen weight exceeding 2000 kg but not exceeding 15000 kgRestricted5
8802 40 00Aeroplanes and other aircraft, of an unladen weight exceeding 15000 kgRestricted5
8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehiclesRestricted0
8803PARTS OF GOODS OF HEADING NUMBER 8802
8803 10 00Propellers and rotors and parts thereofFreeReconditioned/second-hand aircraft parts are also “free”5
8803 20 00Undercarriages and parts thereofFreeReconditioned/second-hand aircraft parts are also “free”5
8803 30 00Other parts of Aeroplanes or HelicoptersFreeReconditioned/second-hand aircraft parts are also “free”5
8803 90 00OtherFreeReconditioned/second-hand aircraft parts are also “free”5
8804PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO
8804 00Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto:
8804 00 10Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereofFree18
8804 00 20Rotochutes; parts and accessories thereofFree18
8805AIRCRAFT LAUNCHING GEAR; DECK- ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES
8805 10Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof:
8805 10 10Aircraft launching gearFree18
8805 10 20Deck arrestor or similar gearFree18
8805 10 30Part of aircraft launching gear and deck arrestor or similar gearFree18
Ground flying trainers and parts thereof:
8805 21 00Air combat simulators and parts thereofFree18
8805 29 00OtherFree18

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Import Policy Conditions for Aircraft and UAV Drones

The policy condition related to the import of aircraft, spacecraft and related parts are as follows:

Aircraft and Helicopters (including used/second-hand aircraft and helicopters) may be imported by the following without the need to obtain an import license from Directorate General of Foreign Trade.

  • Air India
  • Pawan Hans Limited
  • Airports Authority of India
  • Indira Gandhi Rashtriya Uran Academi (IGRUA)/and such other flying clubs/ Academies recognised by the Ministry of Civil Aviation, Government of India
  • Any person who has been granted permission by the Ministry of Civil Aviation, to operate scheduled or non-scheduled air transport services, based on which DGCA has issued permission to import aircraft/ helicopter for operating such air transport services.

The import of aircraft by any other category of importers shall require an import licence to be granted by this Directorate. Import of Unmanned Aircraft System (UAS)/Unmanned Aerial Vehicle (UAVs)/Remotely Piloted Aircraft (RPAs)/drones is ‘Restricted’ requiring prior clearance of the Directorate General of Civil Aviation (DGCA) and import license from DGFT.

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Disclaimer: This article has been updated as of 25/02/2020. Track this page for more updates on HSN Code and GST Rate for Aircraft and UAV Drones – HSN Chapter 88.

Post by Supreena

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