HSN Chapter 89: Ships, boats and floating structures (2026)
Every HSN code under Chapter 89 from the GST portal HSN master (updated 2026-06-10): 8 four-digit headings with their 6 and 8-digit codes for GST invoices, e-way bills and customs documents.
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8901Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
| HSN code | Description |
|---|---|
| 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 |
| 890120 | Tankers |
| 89012000 | Tankers |
| 890130 | Refrigerated vessels, other than those of sub heading 8901 19 |
| 89013000 | Refrigerated vessels, other than those of sub-heading 8901 19 |
| 890190 | Other vessels for transport of the goods and other vessels for the transport of both persons and goods |
| 89019000 | Other vessels for transport of the goods and other vessels for the transport of both persons and goods |
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
| HSN code | Description |
|---|---|
| 890200 | Fishing vessels, factory ships and other vessels for processing or preserving fishery products |
| 89020010 | Trawlers and other fishing vessels |
| 89020090 | Other |
8903Yachts and other vessels for pleasure or sports; rowing boats and canoes
| HSN code | Description |
|---|---|
| 89031000 | Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable |
| 890311 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg |
| 89031100 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg |
| 890312 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg |
| 89031200 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg |
| 890319 | Other |
| 89031900 | Other |
| 890321 | Of a length not exceeding 7.5 m |
| 89032100 | Of a length not exceeding 7.5 m |
| 890322 | Of a length exceeding 7.5 m but not exceeding 24m |
| 89032200 | Of a length exceeding 7.5 m but not exceeding 24m |
| 890323 | Of a length exceeding 24 m |
| 89032300 | Of a length exceeding 24 m |
| 890331 | Of a length not exceeding 7.5 m |
| 89033100 | Of a length not exceeding 7.5 m |
| 890332 | Of a length exceeding 7.5 m but not exceeding 24 m |
| 89033200 | Of a length exceeding 7.5 m but not exceeding 24 m |
| 890333 | Of a length exceeding 24 m |
| 89033300 | Of a length exceeding 24 m |
| 89039100 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor |
| 89039200 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats |
| 890393 | Of a length not exceeding 7.5 m |
| 89039300 | Of a length not exceeding 7.5 m |
| 890399 | Other |
| 89039900 | Other |
| 89039910 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes |
| 89039990 | Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other |
8904Tugs and pusher craft
| HSN code | Description |
|---|---|
| 890400 | Tugs and pusher craft |
| 89040000 | Tugs and pusher craft |
8905Light-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
| HSN code | Description |
|---|---|
| 890510 | Dredgers |
| 89051000 | Dredgers |
| 890520 | Floating or submersible drilling or production platforms |
| 89052000 | Floating or submersible drilling or production platforms |
| 890590 | Other |
| 89059010 | Floating docks |
| 89059090 | Other |
8906Other vessels, including warships and lifeboats other than rowing boats
| HSN code | Description |
|---|---|
| 890610 | Warships |
| 89061000 | Warships |
| 890690 | Other |
| 89069000 | Other |
| 89069010 | Patrol or surveillance boat, aircushion vehicle, remoteoperated vehicle |
| 89069090 | Other |
8907Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
| HSN code | Description |
|---|---|
| 890710 | Inflatable rafts |
| 89071000 | Inflatable rafts |
| 890790 | Other |
| 89079000 | Other |
8908Vessels and other floating structures for breaking up
| HSN code | Description |
|---|---|
| 890800 | Vessels and other floating structures for breaking up |
| 89080000 | Vessels and other floating structures for breaking up |
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