8903

HSN Code 8903: GST Rate & Description

Yachts and other vessels for pleasure or sports; rowing boats and canoes
HSN Chapter 89 — Ships & Boats 4-digit code 5% GST
Parent codes: 89 — Ships, boats and floating structures
GST Rate Breakdown
CGST
2.5%
SGST / UTGST
2.5%
IGST
5%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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11 Sub-codes under 8903
890311 Fitted or designed to be fitted with a motor, unla… 890312 Not designed for use with a motor and unladen (net… 890319 Other 890321 Of a length not exceeding 7.5 m 890322 Of a length exceeding 7.5 m but not exceeding 24m 890323 Of a length exceeding 24 m 890331 Of a length not exceeding 7.5 m 890332 Of a length exceeding 7.5 m but not exceeding 24 m 890333 Of a length exceeding 24 m 890393 Of a length not exceeding 7.5 m 890399 Other
All HSN codes in Chapter 89 — Ships & Boats (8 codes)
8901 Cruise ships, excursion boats , ferry-boats, car… 8902 Fishing vessels; factory ships and other vessels… 8903 Yachts and other vessels for pleasure or sports;… 8904 Tugs and pusher craft 8905 Light-vessels, fire-floats, dredgers, floating c… 8906 Other vessels, including warships and lifeboats… 8907 Other floating structures ( for example, rafts,… 8908 Vessels and other floating structures for breaki…

About HSN Code 8903

HSN code 8903 is a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Yachts and other vessels for pleasure or sports; rowing boats and canoes.

This code falls under Chapter 89 (Ships & Boats) of the Indian GST tariff. The applicable GST rate is 5% (CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 8903?
HSN 8903 refers to: Yachts and other vessels for pleasure or sports; rowing boats and canoes. It belongs to Chapter 89 (Ships & Boats) of the GST tariff.
What is the GST rate for HSN code 8903?
The GST rate for HSN code 8903 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 8903 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 8903 belong to?
HSN code 8903 belongs to Chapter 89 of the GST tariff, which covers Ships & Boats.