GST Rate & HSN Code for Ships Boats Floating Structures — Chapter 89
Ships, boats and floating structures. Products under this chapter attract GST rates ranging from 0% to 28%, depending on the category. Explore the complete list of HSN codes, GST rates, and classifications under Chapter 89 below, updated as per the latest CBIC notifications.
HSN Codes under Chapter 89
Showing 50 of 72 entries| HSN Code | Heading | Description | GST Rate | IGST | CGST | SGST | CESS | Effective Date |
|---|---|---|---|---|---|---|---|---|
| 89 | 0089 | SHIPS, BOATS AND FLOATING STRUCTURES | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 8901 | 8901 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 890110 | 8901 | CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS, FERRY-BOATS OF ALL KINDS : | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89011010 | 8901 | SHIPS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89011020 | 8901 | LAUNCHES | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89011030 | 8901 | BOATS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89011040 | 8901 | BARGES | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89011090 | 8901 | OTHER | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 890120 | 8901 | TANKERS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89012000 | 8901 | TANKERS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 890130 | 8901 | REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB HEADING 8901 19 | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89013000 | 8901 | REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB-HEADING 8901 19 | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 890190 | 8901 | OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89019000 | 8901 | OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89020010 | 8902 | TRAWLERS AND OTHER FISHING VESSELS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89020090 | 8902 | OTHER | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 890200 | 8902 | FISHING VESSELS, FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS : | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 8902 | 8902 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 890333 | 8903 | OF A LENGTH EXCEEDING 24 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89039990 | 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89039910 | 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : CANOES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89039900 | 8903 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890399 | 8903 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89039300 | 8903 | OF A LENGTH NOT EXCEEDING 7.5 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890393 | 8903 | OF A LENGTH NOT EXCEEDING 7.5 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89039200 | 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : MOTORBOATS, OTHER THAN OUTBOARD MOTORBOATS | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89039100 | 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : SAIL BOATS, WITH OR WITHOUT AUXILIARY MOTOR | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89033300 | 8903 | OF A LENGTH EXCEEDING 24 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89033200 | 8903 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890332 | 8903 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89033100 | 8903 | OF A LENGTH NOT EXCEEDING 7.5 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890331 | 8903 | OF A LENGTH NOT EXCEEDING 7.5 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89031100 | 8903 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89032300 | 8903 | OF A LENGTH EXCEEDING 24 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 8903 | 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89031000 | 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890311 | 8903 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890312 | 8903 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89031200 | 8903 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890319 | 8903 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89031900 | 8903 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890321 | 8903 | OF A LENGTH NOT EXCEEDING 7.5 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89032100 | 8903 | OF A LENGTH NOT EXCEEDING 7.5 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890322 | 8903 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 89032200 | 8903 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 890323 | 8903 | OF A LENGTH EXCEEDING 24 M | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 8904 | 8904 | TUGS AND PUSHER CRAFT | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 890400 | 8904 | TUGS AND PUSHER CRAFT | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 89040000 | 8904 | TUGS AND PUSHER CRAFT | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
| 890520 | 8905 | FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS | 0% | 0% | 0% | 0% | 0 | 01/07/2017 |
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Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Frequently Asked Questions
Everything you need to know about Chapter 89 HSN codes and GST rates.
Chapter 89 of the HSN (Harmonized System of Nomenclature) classification covers Ships, boats and floating structures. It groups together all related products and materials under a common category to standardize GST rates and simplify tax compliance for businesses dealing in Ships Boats Floating Structures.









