| Code | Description | Typical GST rate |
|---|---|---|
| 8801 | Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft | — |
| 880100 | Balloons and dirigibles, gliders, hang gliders and other non-powered aircraft | — |
| 88010010 | Balloons and dirigibles, gliders, hang gliders and other non-powered aircraft — gliders and hang gliders | — |
| 88010020 | Balloons and dirigibles, gliders, hang gliders and other non-powered aircraft — balloons | — |
| 88010090 | Balloons and dirigibles, gliders, hang gliders and other non-powered aircraft — other | — |
| 88011000 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft gliders and hang gliders | — |
| 88019010 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft - other: balloons | — |
| 88019090 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft - other: other | — |
| 8802 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05 | — |
| 880211 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05 — of an unladen weight not exceeding 2,000 kg | — |
| 88021100 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05 — of an unladen weight not exceeding 2,000 kg — of an unladen weight not exceeding 2,000 kg | — |
| 880212 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05 — of an unladen weight exceeding 2,000 kg | — |
| 88021200 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05 — of an unladen weight exceeding 2,000 kg — of an unladen weight exceeding 2,000 kg | — |
| 880220 | Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg | — |
| 88022000 | Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg | — |
| 880230 | Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg | — |
| 88023000 | Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg | — |
| 880240 | Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg | — |
| 88024000 | Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg | — |
| 880260 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | — |
| 88026000 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | — |
| 8803 | Aircraft and Parts — parts of goods of heading 8801 or 8802 | — |
| 88031000 | Parts of goods of heading 8801 or 8802 - - propellers and rotors and parts thereof | — |
| 88032000 | Parts of goods of heading 8801 or 8802 - - under-carriages and parts thereof | — |
| 88033000 | Parts of goods of heading 8801 or 8802 - - other parts of aeroplanes or helicopters | — |
| 88039000 | Parts of goods of heading 8801 or 8802 - other | — |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | — |
| 880400 | Parachutes (including dirigible parachutes and paragliders) and rotochutes, parts thereof and accessories thereto | — |
| 88040010 | Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof | — |
| 88040020 | Parachutes (including dirigible parachutes and paragliders) and rotochutes, parts thereof and accessories thereto — rotochutes, parts and accessories thereof | — |
| 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | — |
| 880510 | Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof | — |
| 88051010 | Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof — aircraft launching gear | — |
| 88051020 | Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof — deck arrestor or similar gear | — |
| 88051030 | Part of aircraft launching gear and deck- arrestor or similar gear | — |
| 880521 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles — air combat simulators and parts thereof | — |
| 88052100 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles — air combat simulators and parts thereof — air combat simulators and parts thereof | — |
| 880529 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles — other | — |
| 88052900 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles — other — other | — |
| 8806 | Aircraft and Parts — unmanned aircraft | — |
| 880610 | Aircraft and Parts — unmanned aircraft — designed for the carriage of passengers | — |
| 88061000 | Aircraft and Parts — unmanned aircraft — designed for the carriage of passengers — designed for the carriage of passengers | — |
| 880621 | With maximum take-off weight not more than 250 g | — |
| 88062100 | With maximum take-off weight not more than 250 g | — |
| 880622 | With maximum take-off weight more than 250 g but not more than 7 kg | — |
| 88062200 | With maximum take-off weight more than 250 g but not more than 7 kg | — |
| 880623 | With maximum take-off weight more than 7 kg but not more than 25 kg | — |
| 88062300 | With maximum take-off weight more than 7 kg but not more than 25 kg | — |
| 880624 | With maximum take-off weight more than 25 kg but not more than 150 kg | — |
| 88062400 | With maximum take-off weight more than 25 kg but not more than 150 kg | — |
| 880629 | Aircraft and Parts — unmanned aircraft — other | — |
| 88062900 | Aircraft and Parts — unmanned aircraft — other — other | — |
| 880691 | With maximum take-off weight not more than 250 g | — |
| 88069100 | With maximum take-off weight not more than 250 g | — |
| 880692 | With maximum take-off weight more than 250 g but not more than 7 kg | — |
| 88069200 | With maximum take-off weight more than 250 g but not more than 7 kg | — |
| 880693 | With maximum take-off weight more than 7 kg but not more than 25 kg | — |
| 88069300 | With maximum take-off weight more than 7 kg but not more than 25 kg | — |
| 880694 | With maximum take-off weight more than 25 kg but not more than 150 kg | — |
| 88069400 | With maximum take-off weight more than 25 kg but not more than 150 kg | — |
| 880699 | Aircraft and Parts — unmanned aircraft — other | — |
| 88069900 | Aircraft and Parts — unmanned aircraft — other — other | — |
| 8807 | Aircraft and Parts — parts of goods of heading 8801, 8802 or 8805 | — |
| 880710 | Aircraft and Parts — parts of goods of heading 8801, 8802 or 8805 — propellers and rotors and parts thereof | — |
| 88071000 | Aircraft and Parts — parts of goods of heading 8801, 8802 or 8805 — propellers and rotors and parts thereof — propellers and rotors and parts thereof | — |
| 880720 | Aircraft and Parts — parts of goods of heading 8801, 8802 or 8805 — under-carriages and parts thereof | — |
| 88072000 | Aircraft and Parts — parts of goods of heading 8801, 8802 or 8805 — under-carriages and parts thereof — under-carriages and parts thereof | — |
| 880730 | Other parts of aeroplanes, helicopters or unmanned aircraft | — |
| 88073000 | Other parts of aeroplanes, helicopters or unmanned aircraft | — |
| 88073010 | Other parts of aeroplanes, helicopters or unmanned aircraft — of aeroplanes, helicopters | — |
| 88073020 | Other parts of aeroplanes, helicopters or unmanned aircraft — of unmanned aircraft | — |
| 880790 | Aircraft and Parts — parts of goods of heading 8801, 8802 or 8805 — other | — |
| 88079000 | Aircraft and Parts — parts of goods of heading 8801, 8802 or 8805 — other — other | — |
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