Q3HSN Code 8901
Cruise ships, excursion boats , ferry-boats, cargo ships
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
GST rate
5%
Codes under 8901
| Code | Description | GST rate |
|---|---|---|
| 8901 10 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds: | 5% |
| 8901 10 10 | Ships | 5% |
| 8901 10 20 | Launches | 5% |
| 8901 10 30 | Boats | 5% |
| 8901 10 40 | Barges | 5% |
| 8901 20 | Tankers | 5% |
| 8901 30 | Refrigerated vessels, other than those of sub heading 8901 19 | 5% |
| 8901 30 00 | Refrigerated vessels, other than those of sub-heading 8901 19 | 5% |
| 8901 90 | Other vessels for transport of the goods and other vessels for the transport of both persons and goods — cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | 5% |
← Chapter 89: Ships, boats and floating structures
Related HSN codes
Frequently Asked Questions
What is the HSN code for cruise ships, excursion boats , ferry-boats, cargo ships?
The HSN code for cruise ships, excursion boats , ferry-boats, cargo ships is 8901, under Chapter 89 (Ships, boats and floating structures).
What is the GST rate on cruise ships, excursion boats , ferry-boats, cargo ships?
Cruise ships, excursion boats , ferry-boats, cargo ships is taxed at 5% GST under HSN code 8901.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.