8802 or 8806 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5%

Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use. ************* Notes: As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as, 8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.