Aircraft, spacecraft, and parts thereof
Chapter Notes
For the purposes of this Chapter, the expression "unmanned aircraft" means any aircraft, other than those of heading 8801, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.
The expression "unmanned aircraft", however, does not cover flying toys, designed solely for amusement purposes (heading 9503).
Chapter Sub-Heading Notes
For the purposes of sub-headings 8802 11 to 8802 40, the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
For the purposes of sub-headings 8806 21 to 8806 24 and 8806 91 to 8806 94, the expression
"maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off,
including the weight of payload, equipment and fuel.
For the purposes of Sub-headings 8802 11 to 8802 40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
[HS2022 Changes in this Chapter w.e.f. 1 Jan 2022 by Finance Act, 2021 - Chapter Note substituted.]
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 8801 | BALLOONS AND DIRIGIBLES, GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIRCRAFT | ||||||||
| 8801 | 8801 00 | - | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft: | ||||||
| 8801 | 8801 00 | 8801 00 10 | --- | Gliders and hang gliders | u | 10% | |||
| 8801 | 8801 00 | 8801 00 20 | --- | Balloons | u | 10% | |||
| 8801 | 8801 00 | 8801 00 90 | --- | Other | u | 10% | |||
| 8802 | OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 88.06 | ||||||||
| 8802 | 8802 11 00 | -- | Of an unladen weight not exceeding 2,000 kg. | u | 2.5% | ||||
| 8802 | 8802 12 00 | -- | Of an unladen weight exceeding 2,000 kg. | u | 2.5% | ||||
| 8802 | 8802 20 00 | - | Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. | u | 2.5% | ||||
| 8802 | 8802 30 00 | - | Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. | u | 2.5% | ||||
| 8802 | 8802 40 00 | - | Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. | u | 2.5% | ||||
| 8802 | 8802 60 00 | - | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | u | 10% | ||||
| 8804 | PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO | ||||||||
| 8804 | 8804 00 | - | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto : | ||||||
| 8804 | 8804 00 | 8804 00 10 | --- | Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof | u | 10% | |||
| 8804 | 8804 00 | 8804 00 20 | --- | Rotochutes; parts and accessories thereof | u | 10% | |||
| 8805 | AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES | ||||||||
| 8805 | 8805 10 | - | Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof | ||||||
| 8805 | 8805 10 | 8805 10 10 | --- | Aircraft launching gear | u | 10% | |||
| 8805 | 8805 10 | 8805 10 20 | --- | Deck arrestor or similar gear | u | 10% | |||
| 8805 | 8805 10 | 8805 10 30 | --- | Part of aircraft launching gear and deck arrestor or similar gear | u | 10% | |||
| 8805 | 8805 21 00 | -- | Air combat simulators and parts thereof | u | 10% | ||||
| 8805 | 8805 29 00 | -- | Other | u | 10% | ||||
| 8806 | UNMANNED AIRCRAFT | ||||||||
| 8806 | 8806 10 00 | - | Designed for the carriage of passengers | u | 10% | ||||
| 8806 | 8806 21 00 | -- | With maximum take-off weight not more than 250 g | u | 10% | ||||
| 8806 | 8806 22 00 | -- | With maximum take-off weight more than 250 g but not more than 7 kg | u | 10% | ||||
| 8806 | 8806 23 00 | -- | With maximum take-off weight more than 7 kg but not more than 25 kg | u | 10% | ||||
| 8806 | 8806 24 00 | -- | With maximum take-off weight more than 25 kg but not more than 150 kg | u | 10% | ||||
| 8806 | 8806 29 00 | -- | Other | u | 10% | ||||
| 8806 | 8806 91 00 | -- | With maximum take-off weight not more than 250 g | u | 10% | ||||
| 8806 | 8806 92 00 | -- | With maximum take-off weight more than 250 g but not more than 7 kg | u | 10% | ||||
| 8806 | 8806 93 00 | -- | With maximum take-off weight more than 7 kg but not more than 25 kg | u | 10% | ||||
| 8806 | 8806 94 00 | -- | With maximum take-off weight more than 25 kg but not more than 150 kg | u | 10% | ||||
| 8806 | 8806 99 00 | -- | Other | u | 10% | ||||
| 8807 | PARTS OF GOODS OF HEADING 8801, 8802 OR 8806 | ||||||||
| 8807 | 8807 10 00 | - | Propellers and rotors and parts thereof | kg. | 2.5% | ||||
| 8807 | 8807 20 00 | - | Under-carriages and parts thereof | kg. | 2.5% | ||||
| 8807 | 8807 30 00 | - | Other parts of aeroplanes, helicopters or unmanned aircraft | kg. | 2.5% | ||||
| 8807 | 8807 90 00 | - | Other | kg. | 10% |