Chapter 89GST Classification
Ships, Boats and Floating Structures
Covers cruise ships, fishing vessels, yachts, and floating docks.
Based on Customs Tariff ActUpdated: December 2025
Total Codes69
Dominant RateCommercial ships 5%. Yachts/Pleasure boats 28%.
Includes: Ships, Fishing Boats, Yachts...
How to find the correct HSN Code in Chapter 89?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 89
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What does Chapter 89 Cover?
Covers cruise ships, fishing vessels, yachts, and floating docks.
Included
- Cruise Ships
- Tankers
- Tugs
- Warships
Excluded
- Toy BoatsGo to Ch 95
Common Confusions
- • Ship (Ch 89) vs Toy Boat (Ch 95): Toy is 95.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 89
Is a Yacht 28%?
Yes, pleasure vessels are 28%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.