HSN Code 88019010 provides the tax classification for Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons under Chapter 88 – Aircraft, Spacecraft, And Par of the GST tariff. Businesses dealing in Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons must use this code for proper invoicing and return filing. Applicable taxes include CGST at N.a., SGST/UTGST at N.a., and IGST at N.a.. The recognized unit of measurement is N.a.
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... | 88010010 | Balloons And Dirigibles; Gliders, Hang Gliders And... | 9.00% | 9.00% | 18.00% |
| 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... | 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 88019010
The tax structure for Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons under HSN Code 88019010 follows a dual taxation model. CGST is levied at N.a. and SGST/UTGST at N.a. for intrastate sales. Interstate transactions attract IGST at N.a.. All invoices must record quantities in N.a as the standard measurement for goods under Chapter 88 – Aircraft, Spacecraft, And Par.
Who Should Use HSN Code 88019010?
Any business engaged in supplying Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons must apply HSN 88019010 on invoices. The Aircraft, Spacecraft, And Par category under Chapter 88 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons? Secure GST registration to handle taxes on HSN 88019010 classified goods. Businesses with international operations in Aircraft, Spacecraft, And Par need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Using HSN Code 88019010 accurately for Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons avoids compliance issues and facilitates credit claims. Monitor changes to N.a., N.a., and N.a. rates for Chapter 88 – Aircraft, Spacecraft, And Par to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 88019010 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 88019010 for accurate classification of Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons.
Can I claim input tax credit on Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons purchases?
Yes, registered businesses can claim input tax credit on Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons purchases made under HSN 88019010. Ensure your supplier mentions correct HSN code and GST rates (N.a., N.a.) on the invoice.
What is the difference between CGST and IGST for HSN 88019010?
CGST at N.a. plus SGST/UTGST at N.a. applies when Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons is sold within the same state. IGST at N.a. is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons domestically?
No, Import Export Code is only required if you plan to import or export Balloons And Dirigibles; Gliders, Hang Gliders And Other Non-Powered Aircraft - Other: Balloons internationally. For domestic trade within Aircraft, Spacecraft, And Par, GST registration is sufficient.
