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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Balloons and dirigibles, gliders and other non-powered aircraft | 8801 | 88010010, 88010020, 88010090 |
| 5% | Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. | 8802 | 88021100, 88021200, 88022000, 88023000, 88024000 |
| 28% | Aircrafts for personal use | 8802 | 88021100, 88021200, 88022000, 88023000, 88024000 |
| NIL | Parts of goods of heading 8801 | 8803 | 88031000, 88032000, 88033000, 88039000 |
| 5% | Parts of goods of heading 8802 | 8803 | 88031000, 88032000, 88033000, 88039000 |
| 18% | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof | 8804 | 88040010, 88040020 |
| 18% | Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof | 8805 | 88051010, 88051020, 88051030, 88052100, 88052900 |
| NIL | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 88026000 | – |
| Nil | Other aircraft (for example, helicopters, aeroplanes), for personal use.(Compensation Cess 3%) | 8802 | – |