HSN Classification
HSN 89 - Ships, boats and floating structures
Classification level: Chapter. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.
Code details
- Code Type
- HSN
- Code
- 89
- Official Description
- Ships, boats and floating structures
Tax guide notes
- - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.
Compliance checklist
- - Keep product/service description on invoice aligned with the selected HSN/SAC code.
- - Review code selection whenever scope of work or product mix changes.
- - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.
Related codes
CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS
FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS
YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES
TUGS AND PUSHER CRAFT
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 PLATFORM
OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS
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