HSN Codes · Chapter 89

Ships and Floating Structures

Ships, boats, ferries, and floating structures.

Code Description Typical GST rate
8901 Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds
89011010 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds — ships
89011020 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds — launches
89011030 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds — boats
89011040 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds — barges
89011090 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons, ferry-boats of all kinds — other
890120 Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods — tankers
89012000 Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods — tankers — tankers
890130 Refrigerated vessels, other than those of sub heading 8901 19
89013000 Refrigerated vessels, other than those of sub-heading 8901 19
890190 Other vessels for transport of the goods and other vessels for the transport of both persons and goods
89019000 Other vessels for transport of the goods and other vessels for the transport of both persons and goods
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
890200 Fishing vessels, factory ships and other vessels for processing or preserving fishery products
89020010 Fishing vessels, factory ships and other vessels for processing or preserving fishery products — trawlers and other fishing vessels
89020090 Fishing vessels, factory ships and other vessels for processing or preserving fishery products — other
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
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
89032200 Of a length exceeding 7.5 m but not exceeding 24m
890323 Yachts and other vessels for pleasure or sports; rowing boats and canoes — of a length exceeding 24 m
89032300 Yachts and other vessels for pleasure or sports; rowing boats and canoes — of a length exceeding 24 m — of a length exceeding 24 m
890331 Yachts and other vessels for pleasure or sports; rowing boats and canoes — of a length not exceeding 7.5 m
89033100 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
890332 Of a length exceeding 7.5 m but not exceeding 24 m
89033200 Of a length exceeding 7.5 m but not exceeding 24 m
890333 Yachts and other vessels for pleasure or sports; rowing boats and canoes — of a length exceeding 24 m
89033300 Yachts and other vessels for pleasure or sports; rowing boats and canoes — of a length exceeding 24 m — of a length exceeding 24 m
89039100 Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor
89039200 Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats
890393 Yachts and other vessels for pleasure or sports; rowing boats and canoes — of a length not exceeding 7.5 m
89039300 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
890399 Yachts and other vessels for pleasure or sports; rowing boats and canoes — other
89039900 Yachts and other vessels for pleasure or sports; rowing boats and canoes — other — other
89039910 Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes
89039990 Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other
8904 Ships and Floating Structures — tugs and pusher craft
890400 Ships and Floating Structures — tugs and pusher craft — tugs and pusher craft
89040000 Ships and Floating Structures — tugs and pusher craft — tugs and pusher craft — tugs and pusher craft
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
890510 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 — dredgers
89051000 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 — dredgers — dredgers
890520 Floating or submersible drilling or production platforms
89052000 Floating or submersible drilling or production platforms
890590 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 — other
89059010 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 — other — floating docks
89059090 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 — other — other
8906 Other vessels, including warships and lifeboats other than rowing boats
890610 Other vessels, including warships and lifeboats other than rowing boats — warships
89061000 Other vessels, including warships and lifeboats other than rowing boats — warships — warships
890690 Other vessels, including warships and lifeboats other than rowing boats — other
89069000 Other vessels, including warships and lifeboats other than rowing boats — other — other
89069010 Patrol or surveillance boat, aircushion vehicle, remoteoperated vehicle
89069090 Other vessels, including warships and lifeboats other than rowing boats — other — other
8907 Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
890710 Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) — inflatable rafts
89071000 Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) — inflatable rafts — inflatable rafts
890790 Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) — other
89079000 Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) — other — other
8908 Vessels and other floating structures for breaking up
890800 Vessels and other floating structures for breaking up
89080000 Vessels and other floating structures for breaking up

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