HSN Code 8903
Rowing boats and canoes
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Rowing boats and canoes | 9% | 9% | 18% | II |
| Yachts and other vessels for pleasure or sports | 20% | 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.
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.
Related HSN codes in Chapter 89
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