8901 HSN Code: Cruise & Cargo Ships

HSN Sub Chapter 8901 represents Cruise & Cargo Ships under GST classification. This code helps businesses identify Cruise & Cargo Ships correctly for billing, taxation, and trade. With HSN Sub Chapter 8901, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cruise & Cargo Ships.

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New GST Rate for HSN Code 8901

GST Rate for Cruise & Cargo Ships under HSN Code 8901. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
89 8901 Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 5% 5%

Chapter: 89

Description: Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 8901

Following Tariff HSN code falls under Cruise & Cargo Ships:

Tariff HSN 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 : Barges
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 : Barges

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

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

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Case Laws Related to Sub Chapter 8901

Order Number Description
Mazagon Dock Shipbuilders Limited (AAR (Authority For Advance Ruling), Maharashtra)
Alekton Engineering Industries Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
S.R. Propellers Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)
M/S. Apar Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Exide Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Global Engineering Co. (Trade Name) , M/S. Dilip Parsotambhai Siddhpura (Legal Name) (AAR (Authority For Advance Ruling), Gujarat)
A.S. Moloobhoy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Techno Tradings & Services (P) Ltd. (AAR (Authority For Advance Ruling), Kerala)
Jotun India Private Limited (Bombay High Court, Maharashtra)
South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Kerala)
Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )
Sea Men Associates (AAR (Authority For Advance Ruling), Karnataka)
Shakti Marine Electric Corporation. (AAR (Authority For Advance Ruling), Gujarat)
C.S. Diesel Engineering Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Karnataka)
Apar Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Fluid Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Shandong Heavy Industry India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Esmario Marine Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Jotun India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Bharat Dynamics Limited (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Ocean Blue Boating Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Jotun India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Tamil Nadu)
Kerala State Co-operative Federation For Fisheries Development Limited (Matsyafed) (AAR (Authority For Advance Ruling), Kerala)
Gurudev Metal Industries (AAR (Authority For Advance Ruling), Kerala)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Sri. Dharsak. V.P., Saraswathi Metal Industries (AAR (Authority For Advance Ruling), Kerala)
Rochem Separation Systems India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Kerala)

Mazagon Dock Shipbuilders Limited (AAR (Authority For Advance Ruling), Maharashtra)

Alekton Engineering Industries Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)

S.R. Propellers Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)

M/S. Apar Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)

George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Exide Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)

Global Engineering Co. (Trade Name) , M/S. Dilip Parsotambhai Siddhpura (Legal Name) (AAR (Authority For Advance Ruling), Gujarat)

A.S. Moloobhoy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Techno Tradings & Services (P) Ltd. (AAR (Authority For Advance Ruling), Kerala)

Jotun India Private Limited (Bombay High Court, Maharashtra)

South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Kerala)

Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )

Sea Men Associates (AAR (Authority For Advance Ruling), Karnataka)

Shakti Marine Electric Corporation. (AAR (Authority For Advance Ruling), Gujarat)

C.S. Diesel Engineering Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Karnataka)

Apar Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Fluid Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Shandong Heavy Industry India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

Esmario Marine Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Jotun India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Bharat Dynamics Limited (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)

M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)

Ocean Blue Boating Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Jotun India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Tamil Nadu)

Kerala State Co-operative Federation For Fisheries Development Limited (Matsyafed) (AAR (Authority For Advance Ruling), Kerala)

Gurudev Metal Industries (AAR (Authority For Advance Ruling), Kerala)

Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)

Sri. Dharsak. V.P., Saraswathi Metal Industries (AAR (Authority For Advance Ruling), Kerala)

Rochem Separation Systems India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Kerala)

FAQs for Sub Chapter 8901

What products are classified under HSN 8901

It includes Cruise & Cargo Ships

Do spares or accessories of Cruise & Cargo Ships follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

If I repair and return Cruise & Cargo Ships, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Is the composition scheme suitable if I mainly trade Cruise & Cargo Ships?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Can reverse charge ever apply to transactions involving Cruise & Cargo Ships?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cruise & Cargo Ships are forward charge. Check the current notifications for any special cases before deciding.

How do I bill a kit or combo that includes Cruise & Cargo Ships?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

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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