HSN code 8903 — YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS
HSN · heading40%YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES
This code covers yachts, sailboats, motorboats, speedboats, and other vessels designed for pleasure, sports, or recreation. It also includes rowing boats, canoes, and similar small watercraft used for leisure activities.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | Sch II S.No 554 |
| 40% | 20% | 20% | Sch III S.No 10 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 40%
gst calculator — pre-filled with this rate
products commonly classified here
cabin cruisercanoedingyinflatable boatmotorboatpleasure boatrecreational vesselrowing boatsailboatspeedboatsports boatwater sports boatyacht
more specific codes
- 89031000YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE
- 890311FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EX
- 890312NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG
- 890319OTHER
- 890321OF A LENGTH NOT EXCEEDING 7.5 M
- 890322OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M
- 890323OF A LENGTH EXCEEDING 24 M
- 890331OF A LENGTH NOT EXCEEDING 7.5 M
- 890332OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M
- 890333OF A LENGTH EXCEEDING 24 M
- 89039100YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : SAIL BOATS,
- 89039200YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : MOTORBOATS,
- 890393OF A LENGTH NOT EXCEEDING 7.5 M
- 890399Other
sibling codes
- 8901CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TR
- 8902FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS
- 8904TUGS AND PUSHER CRAFT
- 8905LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WH
- 8906OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS
- 8907OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND B
- 8908VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP
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compiled from official sources · not tax advice · verify with your tax advisor before filing