Chapter 89 — Ships, Boats and Floating Structures
8 HSN codes with GST rates in this chapter.
| HSN Code | Description | IGST |
|---|---|---|
| 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 | Rowing boats and canoes | 18% / 40% |
| 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 platforms | 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% |
| 89080000 | Vessels and other floating structures for breaking up | 18% |