---
title: "HSN Code for Cruise Ships, Ferry Boats, Cargo Ships | HSN 89019000 GST Rate"
description: "Find HSN and GST Rates for 89019000 related to Cruise Ships, Ferry Boats, Cargo Ships with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89019000/"
---

# HSN Code 89019000: Cruise Ships, Ferry Boats, Cargo 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 |
| --- | --- | --- | --- | --- |
| Other vessels for transport of the goods and other vessels for the transport of both persons and goods | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 89019000 ?

It includes Sailboat (7.5-24m)

### How much GST applies to Cruise Ships, Ferry Boats, Cargo Ships?

Under HSN 89019000, Cruise Ships, Ferry Boats, Cargo Ships attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Cruise Ships, Ferry Boats, Cargo 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.

### How should mixed supplies be billed when Cruise Ships, Ferry Boats, Cargo 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, Ferry Boats, Cargo Ships; Nil for exempt items if applicable).

### Any common misclassification issue with Cruise Ships, Ferry Boats, Cargo Ships?

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

### Does packaging or labelling change the GST for Cruise Ships, Ferry Boats, Cargo 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.

## India's trade performance: HSN Code 89019000 (FY 2024-25)

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

- Exports: ₹1,281 Cr (+12.47% YoY) — 0.0348% of India's total exports
- Imports: ₹969 Cr (−59.10% YoY) — 0.0159% of India's total imports
- Trade balance: ₹312 Cr (Surplus); surplus rank #887 of 12657 HSN codes
- Share of Sub-Chapter 8901: 5.99% of its exports; import side 7.65%
- Rank within Sub-Chapter 8901: #2 of 8 by export value; import-side #2

### Key metrics

- Export CAGR: -7.07% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #423 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +119.95% in FY 2021-22
- Contribution to Sub-Ch. 8901: 5.99% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 89019000

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 | 1,988.13 | 0.0870% | — | 39.31% | 2,047.55 | 0.0571% | — | 43.79% | −59.42 | #153 |
| FY 2019-20 | 1,930.71 | 0.0877% | −2.89% | 20.44% | 424.65 | 0.0127% | −79.26% | 10.85% | +1,506.06 | #164 |
| FY 2020-21 | 211.03 | 0.0098% | −89.07% | 4.21% | 703.96 | 0.0242% | +65.77% | 23.38% | −492.93 | #1308 |
| FY 2021-22 | 464.16 | 0.0148% | +119.95% | 14.83% | 1,061.43 | 0.0232% | +50.78% | 19.06% | −597.27 | #920 |
| FY 2022-23 | 584.24 | 0.0161% | +25.87% | 7.29% | 1,439.49 | 0.0250% | +35.62% | 33.57% | −855.25 | #819 |
| FY 2023-24 | 1,138.83 | 0.0315% | +94.93% | 9.13% | 2,369.02 | 0.0422% | +64.57% | 24.11% | −1,230.19 | #449 |
| FY 2024-25 | 1,280.83 | 0.0348% | +12.47% | 5.99% | 968.86 | 0.0159% | −59.10% | 7.65% | +311.97 | #423 |

- CAGR (7-year): exports -7.07%/yr, imports -11.73%/yr (consistently Surplus)

## Key trade insights: HSN Code 89019000 export-import analysis

### Export decline: -7.07% CAGR over 7 years

India's exports under HSN Code 89019000 have declined at a compound annual rate of -7.07% over 7 fiscal years, falling from ₹1,988.13 Crore in FY 2018-19 to ₹1,280.83 Crore in FY 2024-25.

### HSN Code 89019000 ranked #423 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 89019000 ranks #423 out of 12657 HSN codes by total export value. Within Sub-Chapter 8901, it ranks #2 of 8. By trade surplus, it ranks #887 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 89019000 exports

The strongest single-year export movement for HSN Code 89019000 was recorded in FY 2021-22, when exports surged by 119.95% over the prior year.

### India maintains a trade surplus of ₹311.97 Crore in HSN Code 89019000 goods

In FY 2024-25, India's exports of ₹1,280.83 Cr exceeded imports of ₹968.86 Cr, resulting in a trade surplus of ₹311.97 Crore — ranking #887 of 12657 by surplus magnitude.

### Import growth of -11.73% CAGR signals stable import dependency for Cruise Ships, Ferry Boats, Cargo Ships

India's imports under HSN Code 89019000 have grown at -11.73% CAGR, reaching ₹968.86 Crore in FY 2024-25.

### HSN Code 89019000 contributes 5.99% of Sub-Chapter 8901 exports — ranked #2

Among the 8 HSN codes under Sub-Chapter 8901, HSN Code 89019000 ranks #2 by export value — accounting for 5.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.65% share (rank #2).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-89011010/) | ₹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 |