88Chapter (2-digit)Section XVII

HSN Code 88 – Aircraft, Spacecraft, And Parts Thereof

Full GST classification for Aircraft, Spacecraft, And Parts Thereof — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

88

Chapter

88

Digits

2-digit

Section

XVII

What is HSN Code 88?

HSN code 88 is the Harmonized System of Nomenclature classification for Aircraft, Spacecraft, And Parts Thereof under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 88 — Aircraft, Spacecraft, And Parts Thereof, which is part of Section XVII: Vehicles, Aircraft & Vessels. Every GST-registered business supplying aircraft, spacecraft, and parts thereof must quote HSN 88 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 88

LevelCodeDescription
Chapter88aircraft, spacecraft, and parts thereof

GST rate for HSN 88

Goods under HSN 88 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Aircraft, Spacecraft, And Parts Thereof →

Sub-codes under this classification

HSN CodeDescription
8801balloons and dirigibles, gliders, hand gliders and other non-powered aircraft
8802other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05
8803parts of goods of heading 8801 or 8802
8804parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
8805aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
8806unmanned aircraft
8807parts of goods of heading 8801, 8802 or 8805

HSN Code 88 — FAQs

What is HSN code 88?

HSN code 88 classifies "Aircraft, Spacecraft, And Parts Thereof" under India's GST regime. It falls under Chapter 88 (Aircraft, Spacecraft, And Parts Thereof) of the Harmonized System of Nomenclature.

How many digits is HSN code 88?

88 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 88?

Goods under HSN 88 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Aircraft, Spacecraft, And Parts Thereof.

Which chapter does HSN code 88 belong to?

HSN 88 belongs to Chapter 88 — Aircraft, Spacecraft, And Parts Thereof, part of Section XVII: Vehicles, Aircraft & Vessels.

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