Chapter 89 · Section XVII

HSN Code Chapter 89: Ships, boats and floating structures

Rate distribution

Code	Description	GST rate
8901	Cruise ships, excursion boats , ferry-boats, cargo ships	5%
8902	Fishing vessels; factory ships and other vessels	5%
8903	Yachts and other vessels for pleasure or sports	Varies
8904	Tugs and pusher craft	5%
8905	Light-vessels, fire-floats, dredgers, floating cranes	5%
8906	Other vessels, including warships and lifeboats other than	5%
8907	Other floating structures	5%
8908	Vessels and other floating structures for breaking up	18%

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.