GST Rate & HSN Code for Cruise Ships & Boats – Chapter 89

GST Rates & HSN Code for Cruise Ships & Boats – Light Weight Vessels, Yachts and Others

HeadingHSN CodeItem nameRate
890189010000Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 5.00%
890189011000Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds5.00%
890189012000Tankers5.00%
890189013000Refrigerated vessels, other than those of subheading 8905.00%
890189019000Other vessels for the transport of goods and other vessels for the transport of both persons and goods5.00%
890289020000Fishing vessels; factory ships and other vessels for processing or preserving fishery products 8902 00 – fishing vessels; factory ships and other vessels for processing or preserving fishery products 5.00%
890389030000Yachts and other vessels for pleasure or sports; rowing boats and canoes including floating structure used for casinos etc.28.00%
890389031000Inflatable : yachts and other vessels for pleasure or sports; row boats and canoes28.00%
890389039100Sailboats, with or without auxiliary motor28.00%
890389039200Motorboats, other than outboard motorboatsinboard/outdrive28.00%
890389039900Other with auxiliary motor28.00%
890489040000Tugs and pusher craft5.00%
890589050000Light-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 5.00%
890589051000Dredgers5.00%
890589052000Floating or submersible drilling or production platforms5.00%
890589059000Other special purpose vessels; floating docks5.00%
890689060000Other vessels, including warships and lifeboats other than rowing boats5.00%
890789070000Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) inflatable rafts5.00%
890789071000Inflatable rafts5.00%
890789079000Other floating structures5.00%
890889080000Vessels and other floating structures for breaking up18.00%
890089000000Any chapter – parts of goods of heading 8901, 8902, 8904, 8905, 8906, 8907.5.00%


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2019-04-03T17:56:29+05:30GST Rate|
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