8903Heading (4-digit)Section XVII

HSN Code 8903 – Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes

Full GST classification for Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

8903

Chapter

89

Digits

4-digit

Section

XVII

What is HSN Code 8903?

HSN code 8903 is the Harmonized System of Nomenclature classification for Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 89 — Ships, Boats And Floating Structures, which is part of Section XVII: Vehicles, Aircraft & Vessels. Every GST-registered business supplying yachts and other vessels for pleasure or sports; rowing boats and canoes must quote HSN 8903 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 8903

LevelCodeDescription
Chapter89ships, boats and floating structures
Heading8903yachts and other vessels for pleasure or sports; rowing boats and canoes

GST rate for HSN 8903

Goods under HSN 8903 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes →

Sub-codes under this classification

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
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, with or without auxiliary motor
89039200yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats
890393of a length not exceeding 7.5 m
890399other

HSN Code 8903 — FAQs

What is HSN code 8903?

HSN code 8903 classifies "Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes" under India's GST regime. It falls under Chapter 89 (Ships, Boats And Floating Structures) of the Harmonized System of Nomenclature.

How many digits is HSN code 8903?

8903 is a 4-digit HSN code — a heading (4-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 8903?

Goods under HSN 8903 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes.

Which chapter does HSN code 8903 belong to?

HSN 8903 belongs to Chapter 89 — Ships, Boats And Floating Structures, part of Section XVII: Vehicles, Aircraft & Vessels.

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