HSN Codes · Chapter 89: Ships and Floating Structures

HSN Code 8903

Yachts and other vessels for pleasure or sports; rowing boats and canoes

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8903

The first two digits (89) place this code in chapter 89 — Ships and Floating Structures. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Ships, boats, ferries, and floating structures.

More specific codes under 8903

  • 89031000 — Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable
  • 890311 — Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
  • 89031100 — Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
  • 890312 — Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
  • 89031200 — Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
  • 890319 — Yachts and other vessels for pleasure or sports; rowing boats and canoes — other
  • 89031900 — Yachts and other vessels for pleasure or sports; rowing boats and canoes — other — other
  • 890321 — Yachts and other vessels for pleasure or sports; rowing boats and canoes — of a length not exceeding 7.5 m
  • 89032100 — 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
  • 890322 — Of a length exceeding 7.5 m but not exceeding 24m

Frequently asked questions

The GST rate under 8903 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

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