GST tax rate on - 89 Ships, boats and floating structures

HS Description Percentage
8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8902

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8904

Tugs and pusher craft

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
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

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8906

Other vessels, including warships and lifeboats other than rowing boats

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8907

Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8907

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8901

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8902

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8904

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8905

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8906

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
89080000

Vessels and other floating structures for breaking up

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
8903

Yachts and other vessels for pleasure or sports; rowing boats and canoes

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
8903

Yacht and other vessels for pleasure or sports

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 3%

6 Digit HS Code for chapter 89 - Ships, boats and floating structures

4 Digit HS Code for chapter 89 - Ships, boats and floating structures

8 Digit HS Code for chapter 89 - Ships, boats and floating structures