---
title: "HSN Code for Cruise ships – Ships | HSN 89011010 GST Rate"
description: "Find HSN and GST Rates for 89011010 related to Cruise ships – Ships with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89011010/"
---

# HSN Code 89011010: Cruise ships – Ships

- [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/)
- [Chapter 89: Floating Structures, Ships, Boats](https://busy.in/hsn/chapter-89/)
- [Sub-chapter 8901: Cruise & Cargo Ships](https://busy.in/hsn/sub-chapter-8901/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Ships | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 89011010 ?

It includes Cruise Ships, Ferry Boats, Cargo Ships

### How much GST applies to Cruise ships – Ships?

Under HSN 89011010, Cruise ships – Ships attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Cruise ships – Ships is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cruise ships – Ships; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Cruise ships – Ships?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Cruise ships – Ships?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Cruise ships – Ships?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 89011010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹445 Cr (−92.36% YoY) — 0.0121% of India's total exports
- Imports: ₹356 Cr (−93.35% YoY) — 0.0059% of India's total imports
- Trade balance: ₹89 Cr (Surplus); surplus rank #1690 of 12657 HSN codes
- Share of Sub-Chapter 8901: 2.08% of its exports; import side 2.81%
- Rank within Sub-Chapter 8901: #4 of 8 by export value; import-side #3

### Key metrics

- Export CAGR: 5.26% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1101 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +780.78% in FY 2019-20
- Contribution to Sub-Ch. 8901: 2.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 89011010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8901 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8901 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 326.95 | 0.0143% | — | 6.46% | 182.51 | 0.0051% | — | 3.90% | +144.44 | #932 |
| FY 2019-20 | 2,879.71 | 0.1308% | +780.78% | 30.49% | 1,684.20 | 0.0503% | +822.80% | 43.03% | +1,195.51 | #114 |
| FY 2020-21 | 1,625.47 | 0.0756% | −43.55% | 32.43% | 89.68 | 0.0031% | −94.68% | 2.98% | +1,535.79 | #206 |
| FY 2021-22 | 560.90 | 0.0179% | −65.49% | 17.92% | 542.55 | 0.0119% | +504.98% | 9.74% | +18.35 | #777 |
| FY 2022-23 | 1,368.62 | 0.0378% | +144.00% | 17.09% | Nil | 0.0000% | −100.00% | 0.00% | +1,368.62 | #375 |
| FY 2023-24 | 5,818.89 | 0.1608% | +325.16% | 46.66% | 5,357.28 | 0.0954% | — | 54.53% | +461.61 | #84 |
| FY 2024-25 | 444.81 | 0.0121% | −92.36% | 2.08% | 356.22 | 0.0059% | −93.35% | 2.81% | +88.59 | #1101 |

- CAGR (7-year): exports 5.26%/yr, imports 11.79%/yr (consistently Surplus)

## Key trade insights: HSN Code 89011010 export-import analysis

### Consistent export growth: 5.26% CAGR over 7 years

India's exports under HSN Code 89011010 have grown at a compound annual rate of 5.26% over 7 fiscal years, rising from ₹326.95 Crore in FY 2018-19 to ₹444.81 Crore in FY 2024-25.

### HSN Code 89011010 ranked #1101 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 89011010 ranks #1101 out of 12657 HSN codes by total export value. Within Sub-Chapter 8901, it ranks #4 of 8. By trade surplus, it ranks #1690 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 89011010 exports

The strongest single-year export movement for HSN Code 89011010 was recorded in FY 2019-20, when exports surged by 780.78% over the prior year.

### India maintains a trade surplus of ₹88.59 Crore in HSN Code 89011010 goods

In FY 2024-25, India's exports of ₹444.81 Cr exceeded imports of ₹356.22 Cr, resulting in a trade surplus of ₹88.59 Crore — ranking #1690 of 12657 by surplus magnitude.

### Import growth of 11.79% CAGR signals rising demand for Cruise ships – Ships

India's imports under HSN Code 89011010 have grown at 11.79% CAGR, reaching ₹356.22 Crore in FY 2024-25.

### HSN Code 89011010 contributes 2.08% of Sub-Chapter 8901 exports — ranked #4

Among the 8 HSN codes under Sub-Chapter 8901, HSN Code 89011010 ranks #4 by export value — accounting for 2.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.81% share (rank #3).

## Related HSN Codes in Sub-Chapter 8901

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 89012000: Tankers](https://busy.in/hsn/hsn-89012000/) | ₹18,643 Cr |
| #2 | [HSN Code 89019000: Cruise Ships, Ferry Boats, Cargo Ships](https://busy.in/hsn/hsn-89019000/) | ₹1,281 Cr |
| #3 | [HSN Code 89011040: Cruise ships – Barges](https://busy.in/hsn/hsn-89011040/) | ₹986 Cr |
| #4 | HSN Code 89011010: Cruise ships – Ships (this hsn code) | ₹445 Cr |
| #5 | [HSN Code 89011090: Other Passenger Vessel](https://busy.in/hsn/hsn-89011090/) | ₹23 Cr |
| #6 | [HSN Code 89013000: Refrigerated vessels](https://busy.in/hsn/hsn-89013000/) | ₹1 Cr |
| #7 | [HSN Code 89011030: Cruise ships – Boats](https://busy.in/hsn/hsn-89011030/) | ₹1 Cr |
| — | [HSN Code 89011020: Cruise ships – Launches](https://busy.in/hsn/hsn-89011020/) | Nil |