Chapter 88GST Classification
Aircraft, Spacecraft, and Parts Thereof
Covers airplanes, helicopters, drones, and spacecraft.
Based on Customs Tariff ActUpdated: December 2025
Total Codes71
Dominant RateAircraft 5% or 18% depending on use (Commercial/Private).
Includes: Airplanes, Helicopters, Drones...
How to find the correct HSN Code in Chapter 88?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 88
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What does Chapter 88 Cover?
Covers airplanes, helicopters, drones, and spacecraft.
Included
- Balloons
- Gliders
- Spacecraft
- Parts of Aircraft
Excluded
- Models/ToysGo to Ch 95
Common Confusions
- • Drone (Ch 88) vs Toy Drone (Ch 95): Commercial is 88. Toy is 95.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 88
Are Drones Ch 88?
Yes, unless they are toys.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.