GST Rates & HSN Codes of Boats & Cruise Ships

Chapter 89 – GST Rates and HSN Codes of Boats & Cruise Ships

The GST rates on Boats & Cruise Ships are from 5 to 28%. Check the following GST Rate Table.

The HSN Codes are listed from 8901 to 8908. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Boats & Cruise Ships

HSN CodeItems/ServicesRate (%)w.e.f.CESS (%)
8901Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods528/06/2017
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products528/06/2017
8903Yachts and other vessels for pleasure or sports; rowing boats and canoes2828/06/20173
8904Tugs and pusher craft528/06/2017
8905Light-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 platforms528/06/2017
8906Other vessels, including warships and lifeboats other than rowing boats528/06/2017
8907Other floating structures (for example, rafts, tanks, coffer-dams, landingstages, buoys and beacons)528/06/2017
89080000Vessels and other floating structures for breaking up1828/06/2017

Here GST rates on Boats & Cruise Ships means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

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