Under the GST regime, HSN Code 88021100 classifies Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg within Chapter 88 – Aircraft, Spacecraft, And Par. This code is essential for businesses to correctly calculate and remit taxes on Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg. The applicable rates are CGST at 2.5/14%, SGST/UTGST at 2.5/14% for within-state sales, and IGST at 5/28% for interstate supplies. Goods are quantified using 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... | 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... | 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... | 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 88021100
The tax structure for Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg under HSN Code 88021100 follows a dual taxation model. CGST is levied at 2.5/14% and SGST/UTGST at 2.5/14% for intrastate sales. Interstate transactions attract IGST at 5/28%. All invoices must record quantities in u as the standard measurement for goods under Chapter 88 – Aircraft, Spacecraft, And Par.
Who Should Use HSN Code 88021100?
Any business engaged in supplying Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg must apply HSN 88021100 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
Entering the Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg market requires essential registrations. GST registration enables legal tax collection on HSN 88021100 goods. For cross-border trade in Aircraft, Spacecraft, And Par items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 88021100 usage for Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg simplifies reconciliation and protects against penalties. Keep current with 2.5/14%, 2.5/14%, and 5/28% updates for Chapter 88 – Aircraft, Spacecraft, And Par to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
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 88021100 for accurate classification of Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg.
Yes, registered businesses can claim input tax credit on Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg purchases made under HSN 88021100. Ensure your supplier mentions correct HSN code and GST rates (2.5/14%, 2.5/14%) on the invoice.
CGST at 2.5/14% plus SGST/UTGST at 2.5/14% applies when Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg is sold within the same state. IGST at 5/28% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Other Aircraft (For Example, Helicopters, Aeroplanes); Spacecraft (Including Satellites) And Suborbital And Spacecraft Launch Vehicles - Helicopters: Of An Unladen Weight Not Exceeding 2,000 Kg internationally. For domestic trade within Aircraft, Spacecraft, And Par, GST registration is sufficient.