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Chapter 89: Floating Structures, Ships, Boats HSN Code

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    Sub Chapters under Floating Structures, Ships, Boats

    The following Sub Chapters fall under HSN Chapter 89:

    Sub Chapter
    Old GST Rate
    New GST Rate
    Description
    Sub Chapter
    8901
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
    Sub Chapter
    8902
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Fishing vessels; factory ships and other vessels for processing or preserving fishery products
    Sub Chapter
    8903
    Old GST Rate
    5%
    New GST Rate
    18%
    Description
    Yachts and other vessels for pleasure or sports; rowing boats and canoes
    Sub Chapter
    8904
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Tugs and pusher craft
    Sub Chapter
    8905
    Old GST Rate
    28%
    New GST Rate
    28%
    Description
    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
    Sub Chapter
    8906
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Other vessels, including warships and lifeboats other than rowing boats
    Sub Chapter
    8907
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
    Sub Chapter
    8908
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Vessels and other floating structures for breaking up

    Case Laws Related to Chapter 89

    Order Number
    Description
    Order Number
    GST-ARA-28/2017-18/B-64
    Description
    Mazagon Dock Shipbuilders Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    TN/18/AAR/2019
    Description
    Alekton Engineering Industries Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    KAR ADRG 78/2019
    Description
    S.R. Propellers Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GST-ARA-37/2019-20/B-42
    Description
    M/S. Apar Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    TN/15/AAR/2020
    Description
    M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    TN/46/ARA/2021
    Description
    George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GST-ARA-39/2020-21/B-58
    Description
    Exide Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    GUJ/GAAR/R/2022/05
    Description
    Global Engineering Co. (Trade Name) , M/S. Dilip Parsotambhai Siddhpura (Legal Name) (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    MAH/AAAR/SS-RJ/20/2018-19
    Description
    A.S. Moloobhoy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
    Order Number
    KER/34/2019
    Description
    Techno Tradings & Services (P) Ltd. (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    WRIT PETITION NO. 12691 OF 2019
    Description
    Jotun India Private Limited (Bombay High Court, Maharashtra)
    Order Number
    KAR/ADRG/50/2021
    Description
    Polyhydron Systems Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    KER/102/2021
    Description
    South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    03/2022
    Description
    Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )
    Order Number
    KAR ADRG 02/2022
    Description
    Sea Men Associates (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GUJ/GAAR/R/2022/45
    Description
    Shakti Marine Electric Corporation. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GST-ARA-102/2018-19/B-28
    Description
    C.S. Diesel Engineering Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    KAR ADRG 74/2021
    Description
    South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GUJ/GAAR/R/91/2020
    Description
    Apar Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    KAR ADRG 54/2019
    Description
    M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    TN/01/ARA/2021
    Description
    Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GST-ARA-56/2019-20/B-41
    Description
    Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    GST-ARA-14/2018-19/B-71
    Description
    As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    GST-ARA-05/2019-20/B-98
    Description
    Fluid Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    GUJ/GAAR/R/14/2021
    Description
    Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GST-ARA-44/2017-18/B-51
    Description
    Shandong Heavy Industry India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    11/AP/GST/2021
    Description
    Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    KER/25/2018
    Description
    Saraswathi Metal Works (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    GUJ/GAAR/R/10/2021
    Description
    I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    AAR/GST/PB/016
    Description
    Ess Ess Kay Engineering Company Private Limited (AAR (Authority For Advance Ruling), Punjab)
    Order Number
    TN/32/ARA/2021
    Description
    Esmario Marine Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/72/2020
    Description
    Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    MAH/AAAR/SS-RJ/17/2018-19
    Description
    Jotun India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
    Order Number
    AAAR/AP/01(GST)/2022
    Description
    Bharat Dynamics Limited (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    AAR No. KAR ADRG 21/2019
    Description
    M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GST-ARA-32/2021-22/B-105
    Description
    Ocean Blue Boating Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    GST-ARA-29/2017-18/B-35
    Description
    Jotun India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    TN/07/ARA/2022
    Description
    South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    TN/17/ARA/2021
    Description
    Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    KER/139/2021
    Description
    Kerala State Co-operative Federation For Fisheries Development Limited (Matsyafed) (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    GUJ/GAAAR/APPEAL/2021/22
    Description
    Apar Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
    Order Number
    KER/50/2019
    Description
    Gurudev Metal Industries (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    GST-ARA-117/2019-20/B-106
    Description
    Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    CT/5496/18-C3
    Description
    Sri. Dharsak. V.P., Saraswathi Metal Industries (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    GST-ARA-21/2021-22/B-10
    Description
    Rochem Separation Systems India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    KER/137/2021
    Description
    George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Kerala)

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    The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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