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Free Tools/HSN Code Finder/Chapter 89/HSN 8901
HSN 89014-Digit Heading

HSN 8901: Cruise ships – GST Rate

HSN 8901 covers cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. GST on HSN 8901 is 5% (rates effective 22 September 2025). This heading has 8 tariff items, for example 8901 10 10, 8901 10 20 and 8901 10 30.

Chapter 89: Ships, boats and floating structures

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.

GST Rates for Heading 8901

5%CGST 2.5% + SGST 2.5% / IGST 5%

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

Reference: Schedule I, S. No. 466 (Spec: 8901)

Sub-Headings & Tariff Items Under 8901

Showing 12 sub-classification codes with complete hierarchy descriptions.

8901106-Digit Sub-heading

Chain: Ships, boats and floating structures > 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 :

890110108-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 : > Ships

890110208-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 : > Launches

890110308-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 : > Boats

890110408-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 : > Barges

890110908-Digit Tariff Item

Chain: Ships, boats and floating structures > 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

8901206-Digit Sub-heading

Chain: Ships, boats and floating structures > Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods > Tankers

890120008-Digit Tariff Item

Chain: Ships, boats and floating structures > Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods > Tankers > Tankers

8901306-Digit Sub-heading

Chain: Ships, boats and floating structures > 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 19

890130008-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 19 > Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 19

8901906-Digit Sub-heading

Chain: Ships, boats and floating structures > 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

890190008-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 > Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods

Other Headings in Chapter 89

HSN 8902
Fishing Vessels; Factory Ships And Other Vessels For Processing Or Preserving Fishery Products
HSN 8903
Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes
HSN 8904
Tugs And Pusher Craft
HSN 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
HSN 8906
Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats
HSN 8907
Other Floating Structures ( For Example, Rafts, Tanks, Coffer-Dams, Landing-Stages, Buoys And Beacons)
HSN 8908
Vessels And Other Floating Structures For Breaking Up
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