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

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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 Code HSN Item Description   Policy  Policy Conditions GST Rate in Percentage
8801 BALLOONS AND DIRIGIBLES, GLIDERS, HANG GLIDERS AND OTHER NON- POWERED AIRCRAFT
8801 00 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft:
8801 00 10 Gliders and hang gliders Restricted Goods classified as sports goods or equipment shall, however, be allowed to be imported freely. 18
8801 00 20 Balloons Restricted Goods classified as sports goods or equipment shall, however, be allowed to be imported freely. 18
8801 00 90 Other Restricted Goods classified as sports goods or equipment shall, however, be allowed to be imported freely. 18
8802 OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES
  Helicopters:
8802 11 00 Of an unladen weight not exceeding 2000 kg Restricted
8802 12 00 Of an unladen weight exceeding 2000 kg Restricted
8802 20 00 Aeroplanes and other aircraft, of an unladen weight not exceeding 2000 kg Restricted 5
5
8802 30 00 Aeroplanes and other aircraft, of an unladen weight exceeding 2000 kg but not exceeding 15000 kg Restricted 5
8802 40 00 Aeroplanes and other aircraft, of an unladen weight exceeding 15000 kg Restricted 5
8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Restricted 0
8803 PARTS OF GOODS OF HEADING NUMBER 8802
8803 10 00 Propellers and rotors and parts thereof Free Reconditioned/second-hand aircraft parts are also “free” 5
8803 20 00 Undercarriages and parts thereof Free Reconditioned/second-hand aircraft parts are also “free” 5
8803 30 00 Other parts of Aeroplanes or Helicopters Free Reconditioned/second-hand aircraft parts are also “free” 5
8803 90 00 Other Free Reconditioned/second-hand aircraft parts are also “free” 5
8804 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO
8804 00 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto:
8804 00 10 Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof Free 18
8804 00 20 Rotochutes; parts and accessories thereof Free 18
8805 AIRCRAFT LAUNCHING GEAR; DECK- ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES
8805 10 Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof:
8805 10 10 Aircraft launching gear Free 18
8805 10 20 Deck arrestor or similar gear Free 18
8805 10 30 Part of aircraft launching gear and deck arrestor or similar gear Free 18
Ground flying trainers and parts thereof:
8805 21 00 Air combat simulators and parts thereof Free 18
8805 29 00 Other Free 18

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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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