What products are classified under HSN 89011040 ?
It includes Inflatable Boats (<=100kg, No Motor)
HSN Code 89011040 represents Cruise ships – Barges under GST classification. This code helps businesses identify Cruise ships – Barges correctly for billing, taxation, and trade. With HSN Code 89011040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cruise ships – Barges.
HSN Code 89011040 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 89 | Ships, boats and floating structures | 8901 | 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 | 2.5% | 2.5% | 5% | 0% |
Description of goods
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Barges
Chapter
89 – Ships, boats and floating structures
Sub Chapter
8901 – Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Cruise ships – Barges does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Ships | |
| Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Launches | |
| Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Boats | |
| Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Other | |
| Tankers | |
| Refrigerated vessels, other than those of Sub-heading 8901 20 | |
| Other vessels for transport of the goods and other vessels for the transport of both persons and goods |
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Ships
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Launches
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Boats
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Other
Tankers
Refrigerated vessels, other than those of Sub-heading 8901 20
Other vessels for transport of the goods and other vessels for the transport of both persons and goods
It includes Inflatable Boats (<=100kg, No Motor)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cruise ships – Barges; Nil for exempt items if applicable).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.