HSN Code & GST Rate for Boats, ships , cruise, cargo, - Chapter 89

Rates (%) Products Description HSN Codes Export and Import HSN Codes
5% Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods 8901 89011010, 89011020, 89011030, 89011040, 89011090, 89012000, 89013000, 89019000
5% Fishing vessels; factory ships and other vessels for processing or preserving fishery products 8902 89020010, 89020090
28% Yachts and other vessels for pleasure or sports; rowing boats and canoes 8903 89031000, 89039100, 89039200, 89039910, 89039990
5% Tugs and pusher craft 8904 89040000
5% Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 8905 89051000, 89052000, 89059010, 89059090
5% Other vessels, including warships and lifeboats other than rowing boats 8906 89061000, 89069000
5% Other floating structures (for example, rafts, tanks, cofferdams, landingstages, buoys and beacons) 8907 89071000, 89079000
18% Vessels and other floating structures for breaking up 89080000


The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.