HSN Code 89011020
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods - cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: launches
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods - cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: launches
When does this rate apply?
Use this HSN Code on tax invoices when supplying Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar ves. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.