|
HSN Code |
|
|
|
Noti No. CT(Rate) |
|
1. |
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 (S.No.243A Sch.I) |
2.5% |
2.5% |
|
25.01.2018 |
2. |
8801 |
Balloons and dirigibles, gliders and
other non-powered aircraft
(S.No.404 Sch.III) |
9% |
9% |
|
28.06.2017 |
3. |
1[8802 or 8806 |
Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use] (S.No.244 Sch.I) |
2.5% |
2.5% |
|
28.06.2017 |
4. |
3[8802 or 8806] |
Aircrafts for personal use
(S.No.176 Sch.IV) |
14% |
14% |
|
28.06.2017 |
5. |
8802 60 00 |
Spacecraft (including satellites) and
suborbital and spacecraft launch vehicles
(S.No.140 Sch.) |
Ex |
Ex |
|
28.06.2017 |
6. |
6[4[8807] |
Parts of goods of heading 8801] (S.No.141 Sch.)
4. Subs by Noti. No.19/2021 (S.No.706) dated 28.12.2021 w.e.f. 01.01.2022 for "8803"
6. This matter deleted by Noti. No. 07/2022-CT Rate (S.No.746) dated 13.07.2022 w.e.f. 18.07.2022 |
Ex |
Ex |
|
28.06.2017 |
7. |
2[8807 |
Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III]
(S.No.245 Sch.I) |
2.5% |
2.5% |
|
28.06.2017 |
7A. |
5[8807 |
Parts of goods of heading 8801] (S.No.406A Sch.III)
5. Inserted by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022 |
9% |
9% |
|
13.07.2022 |
8. |
8804 |
Parachutes (including dirigible parachutes
and paragliders) and rotochutes; parts
thereof and accessories thereto and parts
thereof (S.No.405 Sch.III) |
9% |
9% |
|
28.06.2017 |
9. |
8805 |
Aircraft launching gear, deck arrestor or
similar gear; ground flying trainers and
parts thereof (S.No.406 Sch.III) |
9% |
9% |
|
28.06.2017 |
| 1. |
Subs. by Noti. No.18/2021 (S.No.705) dated 28.12.2021 w.e.f. 01.01.2022 for
“244. |
8802 |
Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.” |
|
| 2. |
Subs. by Noti. No.18/2021 (S.No.705) dated 28.12.2021 w.e.f. 01.01.2022 for “8803” & “Parts of goods of heading 8802” |
| 3. |
Subs. by Noti. No.18/2021 (S.No.705) dated 28.12.2021 w.e.f. 01.01.2022 for “8802” |
COMPENSATION CESS RATE
S.No. |
Chapter /
Heading /
Sub-heading / Tariff item |
Description of Goods |
Rate of GST Compensation Cess |
(1) |
(2) |
(3) |
(4) |
1. |
8802 |
Other aircraft (for example, helicopters,
aeroplanes), for personal use. |
3% |
|