GoodsHSN 8802
Aircrafts for personal use — GST rate 40%
40%GST
| CGST (intra-state) | 20% |
| SGST / UTGST (intra-state) | 20% |
| IGST (inter-state) | 40% |
| HSN code | 8802 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, aircrafts for personal use classified under HSN 8802 attracts 40% GST effective 22 September 2025. On an intra-state supply this is charged as 20% CGST plus 20% SGST; on an inter-state supply the full 40% is charged as IGST.