HSN Code for Ships, GST Rate & HSN Code for Ships, boats and floating structures as mentioned in the Chapter 89 of HSN, CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 8901 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS | 5% | 01/07/2017 | ||
| 890110 | CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS; FERRYBOATS OF ALL KINDS | 5% | 01/07/2017 | ||
| 89011010 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS – CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS; FERRY-BOATS OF ALL KINDS: SHIPPS-HSN Code for Ships | 5% | 01/07/2017 | ||
| 89011020 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS – CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS; FERRY-BOATS OF ALL KINDS | 5% | 01/07/2017 | ||
| 89011030 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS – CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS; FERRY-BOATS OF ALL KINDS: BOA | 5% | 01/07/2017 | ||
| 89011040 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS – CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS; FERRY-BOATS OF ALL KINDS: BAR | 5% | 01/07/2017 | ||
| 89011090 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS – CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS; FERRY-BOATS OF ALL KINDS: OTHER | 5% | 01/07/2017 | ||
| 89012000 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS – TANKERS | 5% | 01/07/2017 | ||
| 89013000 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS – REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB-HEADING 8901 20 | 5% | 01/07/2017 | ||
| 89019000 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS – OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS | 5% | 01/07/2017 | ||
| 8902 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS | 5% | 01/07/2017 | ||
| 890200 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS | 5% | 01/07/2017 | ||
| 89020010 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS 8902 00 – FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS : TRAWLERS AND OTHER FISHING VESSELS | 5% | 01/07/2017 | ||
| 89020090 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS 8902 00 – FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS : OTHER | 5% | 01/07/2017 | ||
| 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES | 28% | 3% | 01/07/2017 | |
| 89031000 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE | 28% | 3% | 01/07/2017 | |
| 89039100 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES – OTHER : SAIL BOATS, WITH OR WITHOUT AUXILIARY MOTOR | 28% | 3% | 01/07/2017 | |
| 89039200 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES – OTHER : MOTORBOATS, OTHER THAN OUTBOARD MOTORBOATS | 28% | 3% | 01/07/2017 | |
| 890399 | OTHER | 28% | 3% | 01/07/2017 | |
| 89039910 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES – OTHER : – OTHER : CANOES | 28% | 3% | 01/07/2017 | |
| 89039990 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES – OTHER : – OTHER : OTHER | 28% | 3% | 01/07/2017 | |
| 8904 | TUGS AND PUSHER CRAFT | 5% | 01/07/2017 | ||
| 89040000 | TUGS AND PUSHER CRAFT | 5% | 01/07/2017 | ||
| 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 PLATFORMS | 5% | 01/07/2017 | ||
| 89051000 | 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 PLATFORMS DREDGERS | 5% | 01/07/2017 | ||
| 89052000 | 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 PLATFORMS FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTIO | 5% | 01/07/2017 | ||
| 890590 | OTHER | 5% | 01/07/2017 | ||
| 89059010 | 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 PLATFORMS – OTHER : FLOATING DOCKS | 5% | 01/07/2017 | ||
| 89059090 | 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 PLATFORMS – OTHER : OTHER | 5% | 01/07/2017 | ||
| 8906 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS | 5% | 01/07/2017 | ||
| 89061000 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS WARSHIPS | 5% | 01/07/2017 | ||
| 89069000 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS OTHER | 5% | 01/07/2017 | ||
| 8907 | OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) | 5% | 01/07/2017 | ||
| 89071000 | OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) INFLATABLE RAFTS | 5% | 01/07/2017 | ||
| 89079000 | OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) OTHER | 5% | 01/07/2017 | ||
| 8908 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | 0% | 01/07/2017 | ||
| 89080000 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | 18% | 01/07/2017 |
NOTE :
A hull, an unfinished or incomplete vessel, assembled, unassembled, or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential character of a vessel of a particular kind.
Permalink