CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS, FERRY-BOATS OF ALL KINDS :
| Code | Description | GST Rate |
|---|---|---|
| 8901 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS | 5.00% |
| 890120 | TANKERS | 5.00% |
| 890130 | REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB HEADING 8901 19 | 5.00% |
| 890190 | OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS | 5.00% |