HSN code for drone.
Drone is classified under HSN code 8806 (UNMANNED AIRCRAFT). The GST rate is 5%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
gst rate for drone
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Unmanned aircraft | Sch I S.No 4649/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 5%
Intra-state sale of ₹10,000 at 5% GST
- Taxable value₹10,000
- CGST @ 2.5%₹250
- SGST @ 2.5%₹250
- Invoice total₹10,500
Inter-state sale of ₹1,00,000 at 5% GST
- Taxable value₹1,00,000
- IGST @ 5%₹5,000
- Invoice total₹1,05,000
also searched as
racing droneaerial dronecommercial dronedelivery dronedronefixed-wing dronehelicopter dronemulti-rotor dronequadcopterremotely piloted aircraftRPAsurveillance droneUAVunmanned aerial vehicle
more specific codes under 8806
- 880610DESIGNED FOR THE CARRIAGE OF PASSENGERS
- 880621WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G
- 880622WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG
- 880623WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG
- 880624WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG
- 880629OTHER
- 880691WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G
- 880692WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG
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Full detail — official text, every sub-code and rate history — on the HSN 8806 code page → · chapter 88 — Aircraft, spacecraft, and parts thereof
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing