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15 Oct, 2025
By Online Legal India
Published On 20 Jan 2025
Updated On 07 Oct 2025
Category GST
The maritime industry, including boats, ships, cruise liners, and cargo vessels, plays a critical role in global trade and transportation. For businesses involved in this sector, understanding the proper HSN code and applicable GST rate is essential for smooth operations and tax compliance. Chapter 89 of the Harmonized System of Nomenclature (HSN) covers these maritime products, providing specific tax classifications to ensure accurate GST application.
In this blog, we will explore the HSN codes and GST rates for boats, ships, cruise liners, cargo vessels, and related products under Chapter 89. By understanding the correct classifications, businesses can ensure compliance, avoid tax-related issues, and facilitate seamless operations in the maritime and shipping industries.
HSN Code/ GST Rate of Goods- Chapter 89
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods | 8901 | 89011010, 89011020, 89011030, 89011040, 89011090, 89012000, 89013000, 89019000 |
| 5% | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 8902 | 89020010, 89020090 |
| 28% | Yachts and other vessels for pleasure or sports; rowing boats and canoes | 8903 | 89031000, 89039100, 89039200, 89039910, 89039990 |
| 5% | Tugs and pusher craft | 8904 | 89040000 |
| 5% | 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 | 8905 | 89051000, 89052000, 89059010, 89059090 |
| 5% | Other vessels, including warships and lifeboats other than rowing boats | 8906 | 89061000, 89069000 |
| 5% | Other floating structures (for example, rafts, tanks, cofferdams, landingstages, buoys and beacons) | 8907 | 89071000, 89079000 |
| 18% | Vessels and other floating structures for breaking up | 89080000 | – |
Disclaimer: The GST rates and HSN codes provided in this document are based on the author’s interpretation and may be subject to periodic updates in line with prevailing regulations. This content is for informational purposes only and should not be regarded as professional advice or a formal recommendation. Although reasonable care has been taken to ensure the accuracy of the information, inadvertent errors or omissions may occur. Online Legal India disclaims any liability for any loss or damage arising from the use of the information in this document.
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