HSN code · Customs Tariff of India · GST rate
88010010 is the 8-digit HSN code for “Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft: Gliders and hang gliders”: tariff item 8801 00 10 under heading 8801 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 88Heading 8801Sub-heading 8801 00Tariff item 8801 00 10
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft: Gliders and hang gliders
Tariff item 8801 00 10 · Heading 8801 · Chapter 88, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
880100108 digits: 88 + 01 + 00 + 108801 00 10Gliders and hang glidersHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 88 covers aircraft, spacecraft, and parts thereof. It sits in Section XVII, vehicles; aircraft; vessels & associated transport equipment.
Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft.
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.
Gliders and hang gliders. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 88010010 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 8801 (this code's heading) | |||
| Schedule II, S. No. 550Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8801 | Balloons and dirigibles, gliders and other non-powered aircraft | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Entries for particular goods in chapter 88 | |||
| Schedule I, S. No. 462Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 88 or Any other Chapter | Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 8801, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 880100, goes on B2B tax invoices.
Many businesses show the full 88010010, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 8801, balloons and dirigibles, gliders, hand gliders and other non-powered aircraft. The codes below sit closest to 88010010 in the Customs Tariff of India: the other tariff items under heading 8801 and codes elsewhere in chapter 88. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
88010010, this page's code, is tariff item 8801 00 10 under the same heading. One of the codes listed shares its sub-heading, 8801 00.
Codes under other headings of chapter 88, aircraft, spacecraft, and parts thereof. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule II, S. No. 550 (18%); Schedule I, S. No. 462 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 8801 or 880100; many businesses use the full 88010010.
Tariff item 8801 00 10 of the Customs Tariff of India, First Schedule: “Gliders and hang gliders”, under sub-heading 8801 00 (“Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft”), heading 8801 (“Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft”), in chapter 88 (aircraft, spacecraft, and parts thereof), Section XVII (vehicles; aircraft; vessels & associated transport equipment). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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