Verified Category: Aircraft

HSN Code 8802

Other aircraft (for example, helicopters, aeroplanes), other than for personal use

Current GST Rate

Verified ✓

Rate noteRate varies within this heading — 0%: Spacecraft (including satellites) and suborbital and…; 5%: Other aircraft (for example, helicopters, aeroplanes),…; 40%: Aircrafts for personal use

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8802 specifically identifies other aircraft (for example, helicopters, aeroplanes), other than for personal use for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 8802 on all Tax Invoices for other aircraft (for example, helicopters, aeroplanes), other than for personal use
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8802

"Classifying other aircraft (for example, helicopters, aeroplanes), other than for personal use correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Aircraft category. AasanKhata automatically monitors these shifts for you."