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Chapter 89 of the HSN tariff covers Ships, boats and floating structures. It has 8 headings (4-digit codes) and 38 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
8901Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for…8902Fishing vessels; factory ships and other vessels for processing or preserving fishery…8903Yachts and other vessels for pleasure or sports; rowing boats and canoes8904Tugs and pusher craft8905Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the…8906Other vessels, including warships and lifeboats other than rowing boats8907Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages…8908Vessels and other floating structures for breaking up
8901 Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
890110 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds | 5% |
89011010 | SHIPS | 5% |
89011020 | Launches | 5% |
89011030 | BOATS | 5% |
89011040 | Barges | 5% |
89011090 | Other | 5% |
890120 | Tankers | 5% |
89012000 | Tankers | 5% |
890130 | Refrigerated vessels, other than those of sub heading 8901 19 | 5% |
89013000 | Refrigerated vessels, other than those of sub-heading 8901 19 | 5% |
890190 | Other vessels for transport of the goods and other vessels for the transport of both persons and goods | 5% |
89019000 | Other vessels for transport of the goods and other vessels for the transport of both persons and goods | 5% |
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
890200 | Fishing vessels, factory ships and other vessels for processing or preserving fishery products | 5% |
89020010 | Trawlers and other fishing vessels | 5% |
89020090 | Other | 5% |
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
GST: 18% or 40%
| HSN code | Description | GST rate |
|---|---|---|
89031000 | Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable | 18% or 40% |
890311 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 18% or 40% |
89031100 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 40% |
890312 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 18% or 40% |
89031200 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 18% or 40% |
890319 | Other | 18% or 40% |
89031900 | Other | 18% or 40% |
890321 | Of a length not exceeding 7.5 m | 18% or 40% |
89032100 | Of a length not exceeding 7.5 m | 40% |
890322 | Of a length exceeding 7.5 m but not exceeding 24m | 18% or 40% |
89032200 | Of a length exceeding 7.5 m but not exceeding 24m | 40% |
890323 | Of a length exceeding 24 m | 18% or 40% |
89032300 | Of a length exceeding 24 m | 40% |
890331 | Of a length not exceeding 7.5 m | 18% or 40% |
89033100 | Of a length not exceeding 7.5 m | 40% |
890332 | Of a length exceeding 7.5 m but not exceeding 24 m | 18% or 40% |
89033200 | Of a length exceeding 7.5 m but not exceeding 24 m | 40% |
890333 | Of a length exceeding 24 m | 18% or 40% |
89033300 | Of a length exceeding 24 m | 40% |
89039100 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor | 40% |
89039200 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats | 40% |
890393 | Of a length not exceeding 7.5 m | 18% or 40% |
89039300 | Of a length not exceeding 7.5 m | 18% or 40% |
890399 | Other | 18% or 40% |
89039900 | Other | 18% or 40% |
89039910 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes | 18% or 40% |
89039990 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other | 18% or 40% |
8904 Tugs and pusher craft
GST: 5%
8905 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 platform
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
890510 | Dredgers | 5% |
89051000 | Dredgers | 5% |
890520 | Floating or submersible drilling or production platforms | 5% |
89052000 | Floating or submersible drilling or production platforms | 5% |
890590 | Other | 5% |
89059010 | Floating docks | 5% |
89059090 | Other | 5% |
8906 Other vessels, including warships and lifeboats other than rowing boats
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
890610 | Warships | 5% |
89061000 | Warships | 5% |
890690 | Other | 5% |
89069000 | Other | 5% |
89069010 | Patrol or surveillance boat, aircushion vehicle, remoteoperated vehicle | 5% |
89069090 | Other | 5% |
8907 Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
890710 | Inflatable rafts | 5% |
89071000 | Inflatable rafts | 5% |
890790 | Other | 5% |
89079000 | Other | 5% |
8908 Vessels and other floating structures for breaking up
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
890800 | Vessels and other floating structures for breaking up | 18% |
89080000 | Vessels and other floating structures for breaking up | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
