GST payable for sale of Boats, floating structures and ships


Boats, floating structures and ships, GST in India

GST exemption items list, click here


GST payable for sale of Boats, floating structures and shipsBoats, floating structures and ships falls under HSN code chapter 89 of GST commodity tariff schedule.  The details about GST rate changes for sale of boats, floating structures and ships are being updated here.  The notification changes on exemptions for GST for sale of boats, floating structures and ships and other circulars related to GST for Boats, floating structures and ships are updated in this website.


Update on 18th May, 2017: GST rates for goods




All goods not specified elsewhere.

1. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barge sand similar vessels for the transport of persons or goods.

2. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.

3. 8904 Tugs and pusher craft.

4. 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 platforms.

5. 8906 Other vessels, including warships and lifeboats other than rowing boats.

6. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).

7. Any chapter – parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907




1. Vessels and other floating structures for breaking up [89080000]




1. Yachts and other vessels for pleasure or sports; rowing boats and canoes [8903] including floating structure used for casinos etc.


As per experts, “vessels or ships move easily on water or land but, not being goods in nature, they are not distinguishable from immovable property. So the common question that comes into one’s mind is whether GST would be applicable on the sale of floating vessels or ships?”


Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.


GST payable for sale of Boats, floating structures and ships

GST rate payable for goods or service, click here


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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on Cruise ships

What is the GST rate on excursion boats?

How much GST on ferry-boats?

GST tariff on cargo ships

Indian GST charges on Fishing vessels

GST duty on Trawlers and other fishing vessels

GST tax on Non-mechanised fishing boats

Goods and Service Tax rate on boat Yachts and vessels

Goods and Service Tax slab on Tugs and pusher craft

GST slab on Light- vessels, fire-floats, dredgers and floating cranes

GST slab rate on warships and lifeboats

Slab GST on floating structures (rafts, tanks, cofferdams, landing-stages, buoys and beacons)

Rate of GST slab on floating structures for breaking up


Ramanan: Fishing vessels Engine and gear boxes is a part of fishing vessels 8902. GST Tax 5% is it correct. please clarify

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