Chapter 898 Tariff Headings
HSN Codes Chapter 89: Ships, boats and floating structures
Chapter 89 of the GST HSN tariff classifies ships, boats and floating structures. This chapter contains 8 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 89
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods
GST Rate:
5%
Fishing Vessels; Factory Ships And Other Vessels For Processing Or Preserving Fishery Products
GST Rate:
5%
Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes
GST Rate:
18%
40%
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
GST Rate:
5%
Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats
GST Rate:
5%
Other Floating Structures ( For Example, Rafts, Tanks, Coffer-Dams, Landing-Stages, Buoys And Beacons)
GST Rate:
5%
Vessels And Other Floating Structures For Breaking Up
GST Rate:
18%Applies to some sub-codes
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |