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HSN Codes and GST Rates of Chapter 89

SHIPS, BOATS AND FLOATING STRUCTURES


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 89

 		SHIPS, BOATS AND FLOATING STRUCTURES

8901

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

890110

 		Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds :

89011010

 		--- Ships

89011020

 		--- Launches

89011030

 		--- Boats

89011040

 		--- Barges

89011090

 		--- Other

89012000

 		- Tankers

89013000

 		- Refrigerated vessels, other than those of Sub-heading 890120

89019000

 		- Other vessels for transport of the goods and other vessels for the transport of both persons and goods

8902

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

890200

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

89020010

 		--- Trawlers and other fishing vessels

89020090

 		--- Other

8903

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

Inflatable (including right hull inflatable) boats:

89031100

 		-- Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg

89031200

 		-- Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

89031900

 		-- Other

- Sailboats, other than inflatable, with or without auxiliary motor:

89032100

 		-- Of a length not exceeding 7.5 m

89032200

 		-- Of a length exceeding 7.5 m but not exceeding 24 m

89032300

 		-- Of a length exceeding 24 m

- Motorboats, other than inflatable, not including outboard motorboats :

89033100

 		-- Of a length not exceeding 7.5 m

89033200

 		-- Of a length exceeding 7.5 m but not exceeding 24 m

89033300

 		-- Of a length exceeding 24 m

- Other :

89039300

 		-- Of a length not exceeding 7.5 m

89039900

 		-- Other

89040000

 		Tugs and pusher craft

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

89051000

 		- Dredgers

89052000

 		- Floating or submersible drilling or production platforms

890590

 		- Other:

89059010

 		--- Floating docks

89059090

 		--- Other

8906

 		Other vessels, including warships and lifeboats other than rowing boats

89061000

 		- Warships

89069000

 		- Other

890690

 		- Other :

89069010

 		--- Patrol or surveillance boat, air-cushion vehicle, remote-operated vehicle

89069090

 		--- Other

8907

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

89071000

 		- Inflatable rafts

89079000

 		- Other

89080000

 		Vessels and other floating structures for breaking up

24
Apr
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M
T
W
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F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)