Chapter 88
Aircraft, spacecraft, and parts thereof
35 8-digit HSN codes across 7 headings.
7
Headings (4-digit)
35
8-digit codes
Headings & codes
88013 codesBALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT▼
88013 codes
BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT
88010010BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT - Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft - Gliders and hang gliders88010020BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT - Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft - Balloons88010090BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT - Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft - Other
88026 codesOTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806▼
88026 codes
OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806
88021100OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806 - Of an unladen weight not exceeding 2,000 kg.88021200OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806 - Of an unladen weight exceeding 2,000 kg.88022000OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.88023000OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806 - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg.88024000OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806 - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.88026000OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 8806 8806 - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
88034 codesPARTS OF GOODS OF HEADING 8801 OR 8802▼
88034 codes
PARTS OF GOODS OF HEADING 8801 OR 8802
88042 codesPARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO▼
88042 codes
PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO
88040010PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO - Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto - Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof88040020PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO - Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto - Rotochutes; parts and accessories thereof
88055 codesAIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES▼
88055 codes
AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES
88051010AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES - Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof - Aircraft launching gear88051020AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES - Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof - Deck arrestor or similar gear88051030AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES - Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof - Part of aircraft launching gear and deck- arrestor or similar gear88052100AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES - Air combat simulators and parts thereof88052900AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES - Other
880611 codesUNMANNED AIRCRAFT▼
880611 codes
UNMANNED AIRCRAFT
88061000UNMANNED AIRCRAFT - Designed for the carriage of passengers88062100UNMANNED AIRCRAFT - With maximum take-off weight not more than 250 g88062200UNMANNED AIRCRAFT - With maximum take-off weight more than 250 g but not more than 7 kg88062300UNMANNED AIRCRAFT - With maximum take-off weight more than 7 kg but not more than 25 kg88062400UNMANNED AIRCRAFT - With maximum take-off weight more than 25 kg but not more than 150 kg88062900UNMANNED AIRCRAFT - Other88069100UNMANNED AIRCRAFT - With maximum take-off weight not more than 250 g88069200UNMANNED AIRCRAFT - With maximum take-off weight more than 250 g but not more than 7 kg88069300UNMANNED AIRCRAFT - With maximum take-off weight more than 7 kg but not more than 25 kg88069400UNMANNED AIRCRAFT - With maximum take-off weight more than 25 kg but not more than 150 kg88069900UNMANNED AIRCRAFT - Other ___
88074 codesPARTS OF GOODS OF HEADING 8801, 8802 OR 8806▼
88074 codes
PARTS OF GOODS OF HEADING 8801, 8802 OR 8806
88071000PARTS OF GOODS OF HEADING 8801, 8802 OR 8806 - Propellers and rotors and parts thereof88072000PARTS OF GOODS OF HEADING 8801, 8802 OR 8806 - Under-carriages and parts thereof88073000PARTS OF GOODS OF HEADING 8801, 8802 OR 8806 - Other parts of aeroplanes, helicopters or unmanned aircraft88079000PARTS OF GOODS OF HEADING 8801, 8802 OR 8806 - Other EXEMPTION NOTIFICATIONS Exemption to parts of aircraft falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India under the Standard Exchange Scheme: [Notfn. No. 23/2016-Cus. dt. 1.3.2016,] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue) No. 72/94-Customs, dated the 1st March, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 184 (E) dated the 1stMarch, 1994, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts of aircraft falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India under the Standard Exchange Scheme, from so much of duty of customs leviable thereon, as is in excess of the duty of customs which would be leviable if the value of the said parts were made up of the Standard Exchange Cost, insurance and freight charges both ways subject to the following conditions, namely:- (i) such parts have been repaired or overhauled or are being imported for repair or overhaul and are not new parts; (ii) the importer and the exporter have entered into a Standard Exchange Agreement; (iii) the importer is registered with the Director General of Civil Aviation; (iv) the Standard Exchange Cost charged by the exporter or importer is final; (v) no drawback of duty has been claimed or shall be claimed in respect of parts of aircraft exported or imported for repair or overhaul under the said Standard Exchange Agreement; and (vi) the importer, at the time of clearance, produces a certificate from the exporter, - (a) that the imported parts have been supplied from a pool of repaired or overhauled parts maintained under the Standard Exchange Scheme and such parts are not new parts and; that the Standard Exchange Cost charged for repair or overhaul is final; or (b) that the parts have been sentto the importer under Standard Exchange Scheme for repair or overhaul and such parts are not new parts. Explanation - For the purposes of this notification,- (1) "Standard Exchange Scheme" means a scheme under which the exporter of a repaired or overhauled aircraft part;or an importer of anaircraft part for repair or overhaul , agree to supply a repaired or overhauled part in exchange of such part ; (2) "Standard Exchange Agreement" means an agreement made under Standard Exchange Scheme; (3) "Standard Exchange Cost" means the cost of repair or overhaul charged by the exporter or importer of the aircraft part under Standard Exchange Scheme, which also includes charges for materials, if any, used for such repair or overhaul. 2. Nothing contained in this notification shall have effect after the 1[31stMarch, 2029]. 1 Substitued by Notification No. 38/2024. Dated 23.07.2024.
About chapter 88
Chapter 88 of the ITC-HS schedule covers aircraft, spacecraft, and parts thereof. It contains 7 4-digit headings and 35 8-digit India-specific tariff codes.
When you raise an invoice for goods in this chapter, the right HSN comes from the most specific 8-digit code that matches your product. Use the search above to filter, or click any heading row to expand and see all sub-codes.
Need GST rates? They're not shown here intentionally — rates change at every Council meeting and stale rate data is misleading. Refer to gst.gov.in's rate finder once you have the correct HSN.
Other chapters
01Live animals4402Meat and edible meat offal6903Fish and crustaceans, molluscs and other aquatic invertebrates29905Products of animal origin, not elsewhere specified or included6906Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage2407Edible vegetables and certain roots and tubers10408Edible fruit and nuts; peel of citrus fruit or melons11409Coffee, tea, mate and spices14110Cereals4311Products of the milling industry; malt; starches; inulin; wheat gluten3912Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder7913Lac; gums, resins and other vegetable saps and extracts50
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