HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 89 |
SHIPS, BOATS AND FLOATING STRUCTURES | ||
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 |
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)