8906Heading (4-digit)Section XVII

HSN Code 8906 – Ships, Boats And Floating Structures

Full GST classification for Ships, Boats And Floating Structures — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

8906

Chapter

89

Digits

4-digit

Section

XVII

What is HSN Code 8906?

HSN code 8906 is the Harmonized System of Nomenclature classification for Ships, Boats And Floating Structures 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 ships, boats and floating structures must quote HSN 8906 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 8906

LevelCodeDescription
Chapter89ships, boats and floating structures
Heading8906other vessels, including warships and lifeboats other than rowing boats

GST rate for HSN 8906

Goods under HSN 8906 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 Ships, Boats And Floating Structures →

HSN Code 8906 — FAQs

What is HSN code 8906?

HSN code 8906 classifies "Ships, Boats And Floating Structures" 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 8906?

8906 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 8906?

Goods under HSN 8906 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 Ships, Boats And Floating Structures.

Which chapter does HSN code 8906 belong to?

HSN 8906 belongs to Chapter 89 — Ships, Boats And Floating Structures, part of Section XVII: Vehicles, Aircraft & Vessels.

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