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

• 890710 - Gear cutting machines
• 890790 - Gear cutting machines
• 890800 - Gear cutting machines
• 890110 - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
• 890120 - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
• 890200 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products
• 890310 - No product specified
• 890391 - Other
• 890392 - Other
• 890399 - Other
• 890400 - Other
• 890510 - No product specified
• 890520 - No product specified
• 890590 - Other
• 890610 - No product specified
• 890690 - No product specified
• 890130 - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
• 890190 - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds

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

• 8907 - MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING-OFF AND OTHER MACHINE TOOLS WORKING BY REMOVING METAL, OR CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED
• 8908 - MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING-OFF AND OTHER MACHINE TOOLS WORKING BY REMOVING METAL, OR CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED
• 8901 - CRUISE SHIPS, EXCURSION BOATS, FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS
• 8902 - FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS
• 8903 - YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES
• 8904 - YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES
• 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
• 8906 - OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS

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

• 89071000 - Inflatable rafts
• 89079000 - Other
• 89080000 - Vessels and other floating structures for breaking up
• 89011010 - Ships
• 89011040 - Barges
• 89011090 - Other
• 89012000 - Tankers
• 89020010 - Trawlers and other fishing vessels
• 89020090 - Other
• 89031000 - Inflatable
• 89039100 - Sail boats, with or without auxiliary motor
• 89039200 - Motorboats, other than outboard motor boats
• 89039910 - Canoes
• 89039990 - Other
• 89040000 - Tugs and Pusher craft
• 89051000 - Dredgers
• 89052000 - Floating or submersible drilling or production platforms
• 89059010 - Floating docks
• 89059090 - Other
• 89061000 - Warships
• 89069000 - Other
• 89011030 - Boats
• 89011020 - Launches
• 89013000 - Refrigerated vessels, other than those of Sub-heading 8901 20
• 89019000 - Other vessels for transport of goods and other vessels for the transport of both persons and goods