GST classification for aircrafts for personal use subjects them to the applicable Schedule Four rate until the notified expiry. Classification of goods under tariff headings 8802 or 8806 designates aircrafts for personal use as taxable under Schedule 4, subject to the Schedule 4 GST rate until the notified expiry. The entry was amended by Notification No. 18/2021 Integrated Tax (Rate) with effect from 1.1.2022, revising the prior wording but retaining Schedule 4 treatment for such aircrafts.