GST HSN Chapter 89
Ships, boats and floating structures
This chapter covers ships, boats and floating structures such as cruise ships, cargo ships, barges, etc.
Simple Summary
Chapter 89 covers Ships, boats and floating structures.
What is NOT covered?
This chapter excludes Toys (Chapter 95).
UQC Guidance
NOS
GST Rate Summary
Generally 5%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 89 | Ships, boats and floating structures | Use |
| 8901 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS | Use |
| 890110 | CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS, FERRY-BOATS OF ALL KINDS : | Use |
| 89011010 | SHIPS | Use |
| 89011020 | LAUNCHES | Use |
| 89011030 | BOATS | Use |
| 89011040 | BARGES | Use |
| 89011090 | OTHER | Use |
| 890120 | TANKERS | Use |
| 89012000 | TANKERS | Use |
| 890130 | REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB HEADING 8901 19 | Use |
| 89013000 | REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB-HEADING 8901 19 | Use |
| 890190 | OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS | Use |
| 89019000 | OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS | Use |
| 8902 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS | Use |
| 890200 | FISHING VESSELS, FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS : | Use |
| 89020010 | TRAWLERS AND OTHER FISHING VESSELS | Use |
| 89020090 | OTHER | Use |
| 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES | Use |
| 89031000 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE | Use |
| 890311 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG | Use |
| 89031100 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG | Use |
| 890312 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG | Use |
| 89031200 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG | Use |
| 890319 | OTHER | Use |
| 89031900 | OTHER | Use |
| 890321 | OF A LENGTH NOT EXCEEDING 7.5 M | Use |
| 89032100 | OF A LENGTH NOT EXCEEDING 7.5 M | Use |
| 890322 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M | Use |
| 89032200 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M | Use |
| 890323 | OF A LENGTH EXCEEDING 24 M | Use |
| 89032300 | OF A LENGTH EXCEEDING 24 M | Use |
| 890331 | OF A LENGTH NOT EXCEEDING 7.5 M | Use |
| 89033100 | OF A LENGTH NOT EXCEEDING 7.5 M | Use |
| 890332 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M | Use |
| 89033200 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M | Use |
| 890333 | OF A LENGTH EXCEEDING 24 M | Use |
| 89033300 | OF A LENGTH EXCEEDING 24 M | Use |
| 89039100 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : SAIL BOATS, WITH OR WITHOUT AUXILIARY MOTOR | Use |
| 89039200 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : MOTORBOATS, OTHER THAN OUTBOARD MOTORBOATS | Use |
| 890393 | OF A LENGTH NOT EXCEEDING 7.5 M | Use |
| 89039300 | OF A LENGTH NOT EXCEEDING 7.5 M | Use |
| 890399 | Other | Use |
| 89039900 | OTHER | Use |
| 89039910 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : CANOES | Use |
| 89039990 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : OTHER | Use |
| 8904 | TUGS AND PUSHER CRAFT | Use |
| 890400 | TUGS AND PUSHER CRAFT | Use |
| 89040000 | TUGS AND PUSHER CRAFT | Use |
| 8905 | LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION, FLOATING DOCKS, FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORM | Use |
| 890510 | DREDGERS | Use |
| 89051000 | DREDGERS | Use |
| 890520 | FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS | Use |
| 89052000 | FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS | Use |
| 890590 | OTHER : | Use |
| 89059010 | FLOATING DOCKS | Use |
| 89059090 | OTHER | Use |
| 8906 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS | Use |
| 890610 | WARSHIPS | Use |
| 89061000 | WARSHIPS | Use |
| 890690 | OTHER | Use |
| 89069000 | OTHER | Use |
| 89069010 | PATROL OR SURVEILLANCE BOAT, AIRCUSHION VEHICLE, REMOTEOPERATED VEHICLE | Use |
| 89069090 | OTHER | Use |
| 8907 | OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) | Use |
| 890710 | INFLATABLE RAFTS | Use |
| 89071000 | INFLATABLE RAFTS | Use |
| 890790 | OTHER | Use |
| 89079000 | OTHER | Use |
| 8908 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | Use |
| 890800 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | Use |
| 89080000 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | Use |