Q3HSN Code 8903
Yachts and other vessels for pleasure or sports
Yachts and other vessels for pleasure or sports; rowing boats and canoes
GST rate
Rate depends on the exact product — see Notification 9/2025-Central Tax (Rate).
Codes under 8903
| Code | Description | GST rate |
|---|---|---|
| 8903 10 00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable | Varies |
| 8903 11 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | Varies |
| 8903 12 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg — yachts and other vessels for pleasure or sports; rowing boats and canoes | Varies |
| 8903 19 | Yachts and other vessels for pleasure or sports; rowing boats and canoes › Other | Varies |
| 8903 21 | A length not exceeding 7.5 M — yachts and other vessels for pleasure or sports; rowing boats and canoes | Varies |
| 8903 22 | A length exceeding 7.5 M but not exceeding 24M — yachts and other vessels for pleasure or sports; rowing boats and canoes | Varies |
| 8903 23 | A length exceeding 24 M — yachts and other vessels for pleasure or sports; rowing boats and canoes | Varies |
| 8903 31 | A length not exceeding 7.5 M — yachts and other vessels for pleasure or sports; rowing boats and canoes | Varies |
| 8903 32 | A length exceeding 7.5 M but not exceeding 24 M — yachts and other vessels for pleasure or sports; rowing boats and canoes | Varies |
| 8903 33 | A length exceeding 24 M — yachts and other vessels for pleasure or sports; rowing boats and canoes | Varies |
| 8903 91 00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other: sail boats, with or without auxiliary motor | Varies |
| 8903 92 00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other: motorboats, other than outboard motorboats | Varies |
| 8903 93 | A length not exceeding 7.5 M — yachts and other vessels for pleasure or sports; rowing boats and canoes | Varies |
| 8903 99 | Yachts and other vessels for pleasure or sports; rowing boats and canoes › Other | Varies |
| 8903 99 10 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other: - other: canoes | Varies |
| 8903 99 90 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other: - other: other | Varies |
← Chapter 89: Ships, boats and floating structures
Related HSN codes
8904Tugs and pusher craft8902Fishing vessels; factory ships and other vessels8905Light-vessels, fire-floats, dredgers, floating cranes8901Cruise ships, excursion boats , ferry-boats, cargo ships8906Other vessels, including warships and lifeboats other than8908Vessels and other floating structures for breaking up
Frequently Asked Questions
What is the HSN code for yachts and other vessels for pleasure or sports?
The HSN code for yachts and other vessels for pleasure or sports is 8903, under Chapter 89 (Ships, boats and floating structures).
What is the GST rate on yachts and other vessels for pleasure or sports?
It depends on the exact product under HSN code 8903; see 9/2025-Central Tax (Rate).
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.