HSN Chapter 89 – Ships and Boats
8 HSN codes under Chapter 89. Click any code for details and GST rate.
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods (8901) 5% GST Fishing vessels; factory ships and other vessels for processing or preserving fishery products (8902) 5% GST Yachts and other vessels for pleasure or sports; rowing boats and canoes (8903) 28% GST Tugs and pusher craft (8904) 5% GST 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) 5% GST Other vessels, including warships and lifeboats other than rowing boats (8906) 5% GST Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons) (8907) 5% GST Vessels and other floating structures for breaking up (89080000) 18% GST