HSN Code 89011090: Other Passenger Vessel

Q: Does packaging or labelling change the GST for Other Passenger Vessel?

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.

Q: Do e‑way bill and e‑invoice apply for Other Passenger Vessel?

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.

HSN Code 89011090 represents Other Passenger Vessel under GST classification. This code helps businesses identify Other Passenger Vessel correctly for billing, taxation, and trade. With HSN Code 89011090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Passenger Vessel.

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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 : Other	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 : Other

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

CGST 2.5%

SGST 2.5%

IGST 5%

CESS 0%

HSN Code	Description
89011010	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Ships
89011020	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Launches
89011030	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Boats
89011040	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Barges
89012000	Tankers
89013000	Refrigerated vessels, other than those of Sub-heading 8901 20
89019000	Other vessels for transport of the goods and other vessels for the transport of both persons and goods

HSN Code 89011010

Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Ships

HSN Code 89011020

Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Launches

HSN Code 89011030

Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Boats

HSN Code 89011040

Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Barges

HSN Code 89012000

Tankers

HSN Code 89013000

Refrigerated vessels, other than those of Sub-heading 8901 20

HSN Code 89019000

Other vessels for transport of the goods and other vessels for the transport of both persons and goods

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What products are classified under HSN 89011090 ?

It includes Non-Motorized Inflatable Boat (<=100kg)

Does packaging or labelling change the GST for Other Passenger Vessel?

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.

Do e‑way bill and e‑invoice apply for Other Passenger Vessel?

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.

How should mixed supplies be billed when Other Passenger Vessel is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Passenger Vessel; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Other Passenger Vessel?

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

Any common misclassification issue with Other Passenger Vessel?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Important Disclaimer

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.

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