About Chapter 89
Chapter 89 of the Harmonized System of Nomenclature (HSN) is titled “Ships, boats and floating structures”. It is part of Section XVII, Vehicles, Aircraft & Vessels, together with Chapter 86 (railway or tramway locomotives), Chapter 87 (vehicles other than railway or tramway rolling-stock) and Chapter 88 (aircraft, spacecraft, and parts thereof).
The chapter is divided into 8 headings, from 8901 (cruise ships, excursion boats, ferry-boats, cargo ships) to 8908 (vessels and other floating structures for breaking up). The headings with the most codes that people search for are other vessels, including warships and lifeboats other than rowing boats (8906) and other floating structures (8907).
The chapter note classifies a hull, an unfinished or incomplete vessel, or a complete vessel unassembled or disassembled, in heading 8906 when it does not have the essential character of a vessel of a particular kind.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 5 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 89: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 89, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).