Thursday, 25 May 2017

GST Rate Schedule Chapter - 88 (Aircraft; spacecraft and parts thereof)

Chapter
88 (Aircraft; spacecraft and parts thereof)

Nil
1.   Spacecraft (including satellites)   and suborbital   and spacecraft launch vehicles [8802 60 00]
2. 8803 – Parts of goods of heading 8801
5%
1.   8802 - Other aircraft (for             example, helicopters, aeroplanes),     other than      those      for personal use
2. 8803 –  Parts  of goods of heading 8802
12%
-
18%
1. Balloons  and dirigibles, gliders and other non-powered aircraft [8801].
2. Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof [8804].
3. Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof [8805]
28%
All  goods  not  specified elsewhere.
1.   8802  –  Aircrafts  for personal use

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