Chapter 89 HSN codes: ships and boats

Ships, boats and floating structures. Every heading in chapter 89 with its GST rate; search any 8-digit code below.

Rates checked October 2026 · from the official GST notifications

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Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

Headings in chapter 89 and their GST

HSN	Description	GST
8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods8 tariff items	5%
8902	Fishing vessels; factory ships and other vessels for processing or preserving fishery products2 tariff items	5%
8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes16 tariff items	18% or 40%
8904	Tugs and pusher craft1 tariff item	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 platform4 tariff items	5%
8906	Other vessels, including warships and lifeboats other than rowing boats4 tariff items	5%
8907	Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)2 tariff items	5%
8908	Vessels and other floating structures for breaking up1 tariff item	18%

Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

Other chapters

What chapter 89 covers

Chapter 89 of the tariff is "Ships, boats and floating structures". It has 8 four-digit headings and 38 eight-digit tariff items, such as 8901 (Cruise ships, excursion boats, ferry-boats, cargo ships,), 8902 (Fishing vessels; factory ships and other vessels for), 8903 (Yachts and other vessels for pleasure or sports; rowing).

GST rates in chapter 89

Most of its tariff items are taxed at 5%. By tariff item: 21 at 5%, 1 at 18%. For 16 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

Questions

What is the GST rate for chapter 89 goods?

Most of its tariff items are taxed at 5%. Of the 38 eight-digit codes in chapter 89, 21 at 5%, 1 at 18%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

What is HSN code 8901?

Heading 8901 is "Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods". GST: 5%.