Unmanned aircraft. Chapter 88: Aircraft, spacecraft, and parts thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 8806 | Unmanned aircraft Notification 9/2025-CT(R), Schedule I, S.No. 464 |
| Entries for the whole of Chapter 88 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 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 Notification 9/2025-CT(R), Schedule I, S.No. 462 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8806 in the GSTN HSN master (22 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8806 10 | DESIGNED FOR THE CARRIAGE OF PASSENGERS | – | |
| 8806 10 00 | DESIGNED FOR THE CARRIAGE OF PASSENGERS | – | Save |
| 8806 21 | WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G | – | |
| 8806 21 00 | WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G | – | Save |
| 8806 22 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG | – | |
| 8806 22 00 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG | – | Save |
| 8806 23 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG | – | |
| 8806 23 00 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG | – | Save |
| 8806 24 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG | – | |
| 8806 24 00 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG | – | Save |
| 8806 29 | OTHER | – | |
| 8806 29 00 | OTHER | – | Save |
| 8806 91 | WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G | – | |
| 8806 91 00 | WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G | – | Save |
| 8806 92 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG | – | |
| 8806 92 00 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG | – | Save |
| 8806 93 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG | – | |
| 8806 93 00 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG | – | Save |
| 8806 94 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG | – | |
| 8806 94 00 | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG | – | Save |
| 8806 99 | OTHER | – | |
| 8806 99 00 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8806) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
