HSN 8906: Other vessels – GST Rate

HSN 8906 covers other vessels. GST on HSN 8906 is 5% (rates effective 22 September 2025). This heading has 4 tariff items, for example 8906 10 00, 8906 90 00 and 8906 90 10.

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 8906

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

Other vessels, including warships and lifeboats other than rowing boats

Reference: Schedule I, S. No. 470 (Spec: 8906)

Sub-Headings & Tariff Items Under 8906

Showing 6 sub-classification codes with complete hierarchy descriptions.

8906106-Digit Sub-heading

Chain: Ships, boats and floating structures > Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats > Warships

890610008-Digit Tariff Item

Chain: Ships, boats and floating structures > Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats > Warships > Warships

8906906-Digit Sub-heading

Chain: Ships, boats and floating structures > Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats > Other

890690008-Digit Tariff Item

Chain: Ships, boats and floating structures > Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats > Other > Other

890690108-Digit Tariff Item

Chain: Ships, boats and floating structures > Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats > Other > Patrol Or Surveillance Boat, Aircushion Vehicle, Remoteoperated Vehicle

890690908-Digit Tariff Item

Chain: Ships, boats and floating structures > Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats > 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 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 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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