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

HSN Code Description Rate (%) CESS (%)
8904 Tugs and pusher craft 5
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
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:Rates given below 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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