HSN Code 89011040 -- – Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar ves (GST Rate 5%)

HSN Code 89011040

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: barges

HSN89011040

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: barges

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 89 -- Ships, boats and floating structures
Heading: 8901
Subheading: 890110
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

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.

Create an invoice with this code → See all items at 5% →

Related codes from Ships, boats and floating structures

89011010
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and s
5%
89011020
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and s
5%
89011030
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and s
5%
89011090
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and s
5%
89012000
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and s
5%

Frequently asked questions

What is HSN Code 89011040?
HSN Code 89011040 is the official Harmonized System of Nomenclature code for Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goo, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 89011040?
HSN Code 89011040 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 89011040 belong to?
HSN Code 89011040 falls under Chapter 89 -- Ships, boats and floating structures of the GST tariff.
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