Aircraft, spacecraft and parts

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Nil Nil Nil Nil
8803 Parts of goods of heading 8801 Nil Nil Nil Nil
8802 Other aircraft (for example, helicopters, aero planes), other than those for personal use. 2.5% 2.5% 5% Nil
8803 Parts of goods of heading 8802 2.5% 2.5% 5% Nil
8801 Balloons and dirigibles, gliders and other non-powered aircraft 9% 9% 18% Nil
8804 Parachutes(including dirigible parachutes and paraglide) and rotochutes; parts thereof and accessories thereto and parts thereof 9% 9% 18% Nil
8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts 9% 9% 18% Nil
8802 Aircrafts for personal use 14% 14% 28% Nil