The HSN (Harmonized System of Nomenclature) code for drones is classified under heading 8806. This heading includes unmanned aerial vehicles (UAVs), commonly known as drones.
Here’s a breakdown:
88: Aircraft, spacecraft, and parts thereof
06: Unmanned aerial vehicles
Specifically, drones are classified under:
8806.00: Unmanned aerial vehicles
For GST purposes in India, the GST rate for
drones classified under HSN code 8806 is 18%.