Lekhae
HSN 8901: Cruise ships
HSN code 8901 covers: Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
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.
What's inside 8901
This heading has 4 subheadings, including: Cruise ships, excursion boats and similar vessels, principally designed for the transport of persons, ferry boats of all kinds, Tankers, Vessels, refrigerated; other than tankers, Vessels; n.e.c. in heading no. 8901, for the transport of goods and other vessels for the transport of both persons and goods. Use the HSN/SAC finder to pin down the exact code.
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