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Free Tools/HSN Code Finder/Chapter 89/HSN 8903
HSN 89034-Digit Heading

HSN 8903: Yachts and other vessels for pleasure or sports – GST Rate

HSN 8903 covers yachts and other vessels for pleasure or sports. GST on HSN 8903 is 18% or 40% depending on the conditions listed below (rates effective 22 September 2025). This heading has 16 tariff items, for example 8903 10 00, 8903 11 00 and 8903 12 00.

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 8903

18%CGST 9% + SGST 9% / IGST 18%

Rowing boats and canoes

Reference: Schedule II, S. No. 554 (Spec: 8903)
40%CGST 20% + SGST 20% / IGST 40%

Yachts and other vessels for pleasure or sports

Reference: Schedule III, S. No. 10 (Spec: 8903)

Sub-Headings & Tariff Items Under 8903

Showing 27 sub-classification codes with complete hierarchy descriptions.

890310008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes Inflatable

8903116-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Fitted Or Designed To Be Fitted With A Motor, Unladen (Net) Weight (Excluding The Motor) Not Exceeding 100 Kg

890311008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Fitted Or Designed To Be Fitted With A Motor, Unladen (Net) Weight (Excluding The Motor) Not Exceeding 100 Kg > Fitted Or Designed To Be Fitted With A Motor, Unladen (Net) Weight (Excluding The Motor) Not Exceeding 100 Kg

8903126-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Not Designed For Use With A Motor And Unladen (Net) Weight Not Exceeding 100 Kg

890312008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Not Designed For Use With A Motor And Unladen (Net) Weight Not Exceeding 100 Kg > Not Designed For Use With A Motor And Unladen (Net) Weight Not Exceeding 100 Kg

8903196-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Other

890319008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Other > Other

8903216-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Not Exceeding 7.5 M

890321008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Not Exceeding 7.5 M > Of A Length Not Exceeding 7.5 M

8903226-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Exceeding 7.5 M But Not Exceeding 24M

890322008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Exceeding 7.5 M But Not Exceeding 24M > Of A Length Exceeding 7.5 M But Not Exceeding 24M

8903236-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Exceeding 24 M

890323008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Exceeding 24 M > Of A Length Exceeding 24 M

8903316-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Not Exceeding 7.5 M

890331008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Not Exceeding 7.5 M > Of A Length Not Exceeding 7.5 M

8903326-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Exceeding 7.5 M But Not Exceeding 24 M

890332008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Exceeding 7.5 M But Not Exceeding 24 M > Of A Length Exceeding 7.5 M But Not Exceeding 24 M

8903336-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Exceeding 24 M

890333008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Exceeding 24 M > Of A Length Exceeding 24 M

890391008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor

890392008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Motorboats, Other Than Outboard Motorboats

8903936-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Not Exceeding 7.5 M

890393008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Of A Length Not Exceeding 7.5 M > Of A Length Not Exceeding 7.5 M

8903996-Digit Sub-heading

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Other

890399008-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Other > Other

890399108-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Other > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : - Other : Canoes

890399908-Digit Tariff Item

Chain: Ships, boats and floating structures > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes > Other > Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : - Other : Other

Other Headings in Chapter 89

HSN 8901
Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods
HSN 8902
Fishing Vessels; Factory Ships And Other Vessels For Processing Or Preserving Fishery Products
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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