Lekhae
HSN 89: Ships, boats and floating structures
HSN code 89 covers: Ships, boats and floating structures.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
Headings under chapter 89
- 8901 — Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
- 8902 — Fishing vessels, factory ships and other vessels; for processing or preserving fishery products
- 8903 — Yachts and other vessels; for pleasure or sports, rowing boats and canoes
- 8904 — Tugs and pusher craft
- 8905 — Light-vessels, fire-floats, dredgers, floating cranes, other vessels; the navigability of which is subsidiary to main function; floating docks, floating, submersible drilling, production platforms
- 8906 — Vessels; other, including warships and lifeboats, other than rowing boats
- 8907 — Boats, floating structures, other (for e.g. rafts, tanks, coffer-dams, landing stages, buoys and beacons)
- 8908 — Vessels and other floating structures; for breaking up
Related
Make this invoice now, free, no signup. Correct GST + a UPI QR your client scans to pay you straight to your own UPI.
Open the free GST invoice generator →