Ships, boats and floating structures

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 2.5% 2.5% 5% Nil
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 2.5% 2.5% 5% Nil
8904 Tugs and pusher craft 2.5% 2.5% 5% Nil
8905 Floating docks; floating or submersible drilling or production platforms, Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function 2.5% 2.5% 5% Nil
8906 Other vessels, including warships and lifeboats other than rowing boats 2.5% 2.5% 5% Nil
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 2.5% 2.5% 5% Nil
8908 00 00 Vessels and other floating structures for breaking up 9% 9% 18% Nil
8908 Yachts and other vessels for pleasure or sports; rowing boats and canoes 14% 14% 28% Nil