HSN code 8903

Heading in chapter 89 — Ships, boats and floating structures

HSN code
8903

Yachts and other vessels for pleasure or sports; rowing boats and canoes

Classification

Code typeHSN — Harmonized System of Nomenclature
LevelHeading (4 digits)
SectionSection XVII — Vehicles, aircraft and ships
Chapter 89Ships, boats and floating structures
Heading 8903Yachts and other vessels for pleasure or sports; rowing boats and canoes

14 codes under HSN 8903

HSN codeDescription
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 exceeding 100 kg
890312Not designed for use with a motor and unladen (NET) weight not exceeding 100 kg
890319Yachts and other vessels for pleasure or sports; rowing boats and canoes – other
890321Yachts and other vessels for pleasure or sports; rowing boats and canoes – of a length not exceeding 7.5 m
890322Yachts and other vessels for pleasure or sports; rowing boats and canoes – of a length exceeding 7.5 m but not exceeding 24m
890323Yachts and other vessels for pleasure or sports; rowing boats and canoes – of a length exceeding 24 m
890331Yachts and other vessels for pleasure or sports; rowing boats and canoes – of a length not exceeding 7.5 m
890332Yachts and other vessels for pleasure or sports; rowing boats and canoes – of a length exceeding 7.5 m but not exceeding 24 m
890333Yachts and other vessels for pleasure or sports; rowing boats and canoes – of a length exceeding 24 m
89039100Yachts and other vessels for pleasure or sports; rowing boats and canoes - other: sail boats, with or without auxiliary motor
89039200Yachts and other vessels for pleasure or sports; rowing boats and canoes - other: motorboats, other than outboard motorboats
890393Yachts and other vessels for pleasure or sports; rowing boats and canoes – of a length not exceeding 7.5 m
890399Yachts and other vessels for pleasure or sports; rowing boats and canoes – other

Using HSN 8903 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (8903) on B2B invoices, and a business above ₹5 crore must show 6 digits on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is HSN code 8903?

HSN code 8903 is the heading for: Yachts and other vessels for pleasure or sports; rowing boats and canoes.

What is the GST rate for HSN 8903?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 8903 before invoicing.

How many codes are under HSN 8903?

14 more detailed codes are listed directly under HSN 8903 in the GST list.