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HSN Code 8903

Rowing boats and canoes

DescriptionCGSTSGSTIGSTSchedule
Rowing boats and canoes9%9%18%II
Yachts and other vessels for pleasure or sports20%20%40%III

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

A large rate gap within one heading

HSN 8903 covers two very different categories of watercraft: rowing boats and canoes at 18%, versus yachts and other vessels for pleasure or sports at 40% — the top GST slab, reserved for luxury goods. Both sit under the same base HSN code, but the vessel type determines which of these two very different rates applies. Don't assume a simple recreational boat automatically gets the lower rate without confirming it isn't classified as a yacht or pleasure/sports vessel under this heading's specific terms.

This is one of several HSN codes carrying more than one GST rate under the same heading — see the full list of examples.

Frequently asked questions

What is the GST rate for HSN code 8903?

HSN code 8903 carries more than one GST rate depending on the specific goods: Rowing boats and canoes attracts 18%; Yachts and other vessels for pleasure or sports attracts 40%.

Which chapter does HSN code 8903 belong to?

HSN code 8903 falls under Chapter 89 - Ships, Boats and Floating Structures of the Customs Tariff Act, 1975.