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Chapter-88 Aircraft and Spacecraft and parts of Year 2008 - 09.




Hs Code Description

Sri Lanka Hs Code - 8801 : Balloons & dirigibles; gliders, hang gliders & other non-powered aircraft


880100 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft

Sri Lanka Hs Code - 8802 : Other aircraft ( eg helicopters, aeroplanes ); spacecraft ( incl satellites ) & suborbital


880211Helicopters of an unladen weight <= 2.000 kg
880212Helicopters of an unladen weight > 2.000 kg
880220Aeroplanes and other powered aircraft of an unladen weight <= 2.000 kg (excl. helicopters and dirigibles)
880230Aeroplanes and other powered aircraft of an unladen weight > 2.000 kg but <= 15.000 kg (excl. helicopters and dirigibles)
880240Aeroplanes and other powered aircraft of an of an unladen weight > 15.000 kg (excl. helicopters and dirigibles)
880260Spacecraft, incl. satellites, and suborbital and spacecraft launch vehicles

Sri Lanka Hs Code - 8803 : Parts of goods of heading No 8801 or 8802


880310Propellers and rotors and parts thereof, for aircraft, n.e.s.
880320Under-carriages and parts thereof, for aircraft, n.e.s.
880330Parts of aeroplanes or helicopters, n.e.s. (excl. those for gliders)
880390Parts of aircraft and spacecraft, n.e.s.

Sri Lanka Hs Code - 8804 : Parachutes ( incl dirigible parachutes & paragliders ) & rotochutes; parts thereof & accessories


880400Parachutes, incl. dirigible parachutes and paragliders, and rotochutes; parts thereof and accessories thereto, n.e.s.

Sri Lanka Hs Code - 8805 : Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing


880510Aircraft launching gear and parts thereof, n.e.s. (excl. motor winches for launching gliders); deck-arrestor or similar gear and parts thereof, n.e.s.
880521Air combat simulators and parts thereof
880529Ground flying trainers and parts thereof, n.e.s. (excl. air combat simulators and parts thereof)



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What is New?

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 20/2026-Central Excise
Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India.

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 21-04-2026
NOTIFICATION No. 01/2026 – Central Tax
Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Date: 11-04-2026
Notification No. 14/2026-Central Excise
Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil

Date: 11-04-2026
Notification No. 16/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.

Date: 11-04-2026
Notification No. 15/2026-Central Excise
Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil



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