Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment
| HSN 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% |
| 8902 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS | 5.00% |
| 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES | 28.00% |
| 8904 | TUGS AND PUSHER CRAFT | 5.00% |
| 8905 | 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 | 5.00% |
| 8906 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS | 5.00% |
| 8907 | OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) | 5.00% |
| 8908 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | -- |