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

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
8904 Tugs and pusher craft 5 28/06/2017
8901 Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods 5 28/06/2017
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5 28/06/2017
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 28 3 28/06/2017
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 28/06/2017
8906 Other vessels, including warships and lifeboats other than rowing boats 5 28/06/2017
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landingstages, buoys and beacons) 5 28/06/2017
89080000 Vessels and other floating structures for breaking up 18 28/06/2017

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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