GST rate on other aircraft applies at reduced rate with exclusions for listed schedule items. GST at a reduced rate applies to other aircraft under tariff headings 8802 or 8806, taxable at five percent as goods, subject to exclusion of items at Sl. No. 383 of Schedule III and excluding aircraft supplied for personal use; the provision reflects an amendment made by Notification No. 18/2021 Integrated Tax (Rate) revising the tariff description effective from the operative date.