Chapter 88 of the GST framework covers Aircraft, Spacecraft, And Par, and HSN Code 88010010 specifically identifies Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is u.
HSN Codes under Chapter 88 – Aircraft, Spacecraft, And Par
Below are related HSN codes from Chapter 88 – Aircraft, Spacecraft, And Par for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Aircraft, Spacecraft, And Par... | 88010020 | Balloons And Dirigibles; Gliders, Hang Gliders And... | 9.00% | 9.00% | 18.00% |
| Aircraft, Spacecraft, And Par... | 88010090 | Balloons And Dirigibles; Gliders, Hang Gliders And... | 0.09 | 0.09 | 0.18 |
| Aircraft, Spacecraft, And Par... | 88011000 | Balloons And Dirigibles; Gliders, Hang Gliders And... | N.a. | N.a. | N.a. |
| Aircraft, Spacecraft, And Par... | 88019010 | Balloons And Dirigibles; Gliders, Hang Gliders And... | N.a. | N.a. | N.a. |
| Aircraft, Spacecraft, And Par... | 88019090 | Balloons And Dirigibles; Gliders, Hang Gliders And... | N.a. | N.a. | N.a. |
| Aircraft, Spacecraft, And Par... | 88021100 | Other Aircraft (For Example, Helicopters, Aeroplan... | 2.5/14% | 2.5/14% | 5/28% |
| Aircraft, Spacecraft, And Par... | 88021200 | Other Aircraft (For Example, Helicopters, Aeroplan... | 2.5/14% | 2.5/14% | 5/28% |
| Aircraft, Spacecraft, And Par... | 88022000 | Other Aircraft (For Example, Helicopters, Aeroplan... | 2.5/14% | 2.5/14% | 5/28% |
| Aircraft, Spacecraft, And Par... | 88023000 | Other Aircraft (For Example, Helicopters, Aeroplan... | 2.5/14% | 2.5/14% | 5/28% |
| Aircraft, Spacecraft, And Par... | 88024000 | Other Aircraft (For Example, Helicopters, Aeroplan... | 2.5/14% | 2.5/14% | 5/28% |
GST Rates for HSN 88010010
For Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders classified under HSN Code 88010010, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. u is the prescribed measurement for Aircraft, Spacecraft, And Par under Chapter 88.
Who Should Use HSN Code 88010010?
All businesses supplying Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders are obligated to use HSN 88010010 on tax invoices. From producers to retailers within Aircraft, Spacecraft, And Par, Chapter 88 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Looking to deal in Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders? GST registration is your first compliance requirement for HSN 88010010 goods. International traders in Aircraft, Spacecraft, And Par products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Proper use of HSN Code 88010010 for Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 88 – Aircraft, Spacecraft, And Par through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 88010010 falls under Chapter 88 – Aircraft, Spacecraft, And Par in the GST tariff schedule. This chapter covers various goods including Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders.
Yes, IGST at 18.00% is applicable when Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft -Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft:--- Gliders And Hang Gliders must use HSN 88010010 on their invoices. This applies to all online platforms operating under Aircraft, Spacecraft, And Par classification.
To import goods under Aircraft, Spacecraft, And Par, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.