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 Code||Items/Services||Rate (%)||w.e.f.||CESS (%)|
|8901||Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods||5||28/06/2017|
|8902||Fishing vessels; factory ships and other vessels for processing or preserving fishery products||5||28/06/2017|
|8903||Yachts and other vessels for pleasure or sports; rowing boats and canoes||28||28/06/2017||3|
|8904||Tugs and pusher craft||5||28/06/2017|
|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||28/06/2017|
|8906||Other vessels, including warships and lifeboats other than rowing boats||5||28/06/2017|
|8907||Other floating structures (for example, rafts, tanks, coffer-dams, landingstages, buoys and beacons)||5||28/06/2017|
|89080000||Vessels and other floating structures for breaking up||18||28/06/2017|
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%)