Chapter 88GST Classification

Aircraft, Spacecraft, and Parts Thereof

Aircraft, Spacecraft, and Parts. Aircraft for scheduled airlines (5%). Private Jets (28%).

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes71
Dominant RateAircraft 5% or 18% depending on use (Commercial/Private).
Key: Airplanes, Helicopters, Drones

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 8801).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 88

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Analysis of Chapter 88

Aircraft, Spacecraft, and Parts. Aircraft for scheduled airlines (5%). Private Jets (28%).

Included

  • Balloons
  • Gliders
  • Spacecraft
  • Parts of Aircraft

Excluded

Expert insights

Check specific headings for classification rules.

  • Drone (Ch 88) vs Toy Drone (Ch 95): Commercial is 88. Toy is 95.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 88

Are Drones Ch 88?

Yes, unless they are toys.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.