HSN Chapter 89
HSN Chapter 89 — Ships, boats and floating structures
HSN Chapter 89 covers ships, boats and floating structures. It contains 8 four-digit headings and 72 HSN codes in total. Below is every heading in Chapter 89 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.
Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).
HSN codes in Chapter 89
72 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.
| HSN Code | Description | GST Rate |
|---|---|---|
| 8901 | Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges and Similar Vessels for the Transport of Persons or Goods | 5% |
| 8902 | Fishing Vessels; Factory Ships and Other Vessels for Processing or Preserving Fishery Products | 5% |
| 8903 | Yachts and Other Vessels for Pleasure or Sports; Rowing Boats and Canoes | 18% |
| 8904 | Tugs and Pusher Craft | 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 | 5% |
| 8906 | Other Vessels, Including Warships and Lifeboats Other Than Rowing Boats | 5% |
| 8907 | Other Floating Structures ( for Example, Rafts, Tanks, Coffer-Dams, Landing-Stages, Buoys and Beacons) | 5% |
| 8908 | Vessels and Other Floating Structures for Breaking Up | 18% |
Frequently Asked Questions
What products are in HSN Chapter 89?
Chapter 89 covers ships, boats and floating structures, spanning 8 headings and 72 HSN codes.
What is the GST rate for Chapter 89 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.
GST-compliant invoicing in TallyPrime
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