Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment
| HSN Code | Description | GST Rate |
|---|---|---|
| 8801 | BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT | 18.00% |
| 8802 | OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 88.05 | 28.00% |
| 8803 | PARTS OF GOODS OF HEADING 8801 OR 8802 | 5.00% |
| 8804 | PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO | 18.00% |
| 8805 | AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES | 18.00% |
| 8806 | UNMANNED AIRCRAFT | 5.00% |
| 8807 | PARTS OF GOODS OF HEADING 8801, 8802 OR 8805 | 5.00% |