OTHER
| Code | Description | GST Rate |
|---|---|---|
| 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES | 28.00% |
| 890311 | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG | 28.00% |
| 890312 | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG | 28.00% |
| 890319 | OTHER | 28.00% |
| 890321 | OF A LENGTH NOT EXCEEDING 7.5 M | 28.00% |
| 890322 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M | 28.00% |
| 890323 | OF A LENGTH EXCEEDING 24 M | 28.00% |
| 890331 | OF A LENGTH NOT EXCEEDING 7.5 M | 28.00% |
| 890332 | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M | 28.00% |
| 890333 | OF A LENGTH EXCEEDING 24 M | 28.00% |
| 890393 | OF A LENGTH NOT EXCEEDING 7.5 M | 28.00% |
| 890399 | Other | 28.00% |