GST Rates & HSN Code for Cruise Ships & Boats - Light Weight Vessels, Yachts and Others


HSN Code Description Rate (%) CESS (%)
8901 Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods 5
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 28 3
8904 Tugs and pusher craft 5
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 platforms 5
8906 Other vessels, including warships and lifeboats other than rowing boats 5
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landingstages, buoys and beacons) 5
89080000 Vessels and other floating structures for breaking up 18

Disclaimer : All rates & codes are best to our latest information. However there may be variations due to Government's latest updates. We are not responsible for any wrong information.