GST Rate for HSN 8903
Specific items under 8903
| HSN Code | Description | GST Rate |
|---|---|---|
| 890311 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG | 0% |
| 890312 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG | 0% |
| 890319 | OTHER | 0% |
| 890321 | OF A LENGTH NOT EXCEEDING 7.5 M | 0% |
| 890322 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M | 0% |
| 890323 | OF A LENGTH EXCEEDING 24 M | 0% |
| 890331 | OF A LENGTH NOT EXCEEDING 7.5 M | 0% |
| 890332 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M | 0% |
| 890333 | OF A LENGTH EXCEEDING 24 M | 0% |
| 890393 | OF A LENGTH NOT EXCEEDING 7.5 M | 0% |
| 890399 | Other | 0% |
| 89031000 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE | 0% |
| 89031100 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG | 0% |
| 89031200 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG | 0% |
| 89031900 | OTHER | 0% |
| 89032100 | OF A LENGTH NOT EXCEEDING 7.5 M | 0% |
| 89032200 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M | 0% |
| 89032300 | OF A LENGTH EXCEEDING 24 M | 0% |
| 89033100 | OF A LENGTH NOT EXCEEDING 7.5 M | 0% |
| 89033200 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M | 0% |
| 89033300 | OF A LENGTH EXCEEDING 24 M | 0% |
| 89039100 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : SAIL BOATS, WITH OR WITHOUT AUXILIARY MOTOR | 0% |
| 89039200 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : MOTORBOATS, OTHER THAN OUTBOARD MOTORBOATS | 0% |
| 89039300 | OF A LENGTH NOT EXCEEDING 7.5 M | 0% |
| 89039900 | OTHER | 0% |
| 89039910 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : CANOES | 0% |
| 89039990 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : OTHER | 0% |
Tax calculator for HSN 8903
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 89 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8903
What is the GST rate for HSN 8903?▾
GST rate for HSN 8903 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 8903 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8903
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 89.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.