HSN Code 89019000 -- – Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar ves (GST Rate 5%)

HSN Code 89019000

Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods - other vessels for transport of the goods and other vessels for the transport of both persons and goods

HSN89019000

Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods - other vessels for transport of the goods and other vessels for the transport of both persons and goods

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 89 -- Ships, boats and floating structures
Heading: 8901
Subheading: 890190
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%
89011040
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%

Frequently asked questions

What is HSN Code 89019000?
HSN Code 89019000 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 89019000?
HSN Code 89019000 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 89019000 belong to?
HSN Code 89019000 falls under Chapter 89 -- Ships, boats and floating structures of the GST tariff.
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