What is HSN code 89013000?

HSN code 89013000 is a classification under the Harmonized System of Nomenclature used to identify goods for GST in India. The goods description and applicable GST rate are shown in the details on this page.

What is the GST rate for HSN code 89013000?

The GST rate applicable to HSN 89013000 is shown in the details above. GST rates are revised from time to time through CBIC notifications, so always confirm the current rate before raising an invoice.

How many digits does an HSN code have?

Under Indian GST, HSN codes are 2, 4, 6 or 8 digits. Businesses quote 4, 6 or 8 digits on invoices depending on turnover; code 89013000 follows this same structure.

What is the structure of HSN code 89013000?

An HSN code breaks down into a 2-digit Chapter, 4-digit Heading and 6-digit Sub-heading, extending to an 8-digit tariff item in India. Code 89013000 sits within this hierarchy.

Where is the HSN code used?

HSN codes are quoted on GST invoices and in GSTR-1 returns, and are used to classify goods for GST rate determination and customs.

HSN Code: 89013000 Cruise Ships, Excursion Boats

HSN Code 89013000 provides the tax classification for Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 under Chapter 89 – Ships, Boats And Floating Str of the GST tariff. Businesses dealing in Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.025, SGST/UTGST at 0.025, and IGST at 0.05. The recognized unit of measurement is u.

HSN Codes under Chapter 89 – Ships, Boats And Floating Str

Below are related HSN codes from Chapter 89 – Ships, Boats And Floating Str for your reference:

Chapter	HSN Code	Description	CGST	SGST/UTGST	IGST
Ships, Boats And Floating Str...	89011010	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	N.a.	N.a.	N.a.
Ships, Boats And Floating Str...	89011020	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	N.a.	N.a.	N.a.
Ships, Boats And Floating Str...	89011030	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	N.a.	N.a.	N.a.
Ships, Boats And Floating Str...	89011040	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	2.50%	2.50%	5.00%
Ships, Boats And Floating Str...	89011090	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	0.025	0.025	0.05
Ships, Boats And Floating Str...	89012000	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	0.025	0.025	0.05
Ships, Boats And Floating Str...	89019000	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	0.025	0.025	0.05
Ships, Boats And Floating Str...	89020010	Fishing Vessels; Factory Ships And Other Vessels F...	2.50%	2.50%	5.00%
Ships, Boats And Floating Str...	89020090	Fishing Vessels; Factory Ships And Other Vessels F...	0.025	0.025	0.05
Ships, Boats And Floating Str...	89031000	Yachts And Other Vessels For Pleasure Or Sports; R...	N.a.	N.a.	N.a.

GST Rates for HSN 89013000

The taxation of Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 under HSN Code 89013000 depends on supply location. Intrastate transactions require CGST at 0.025 and SGST/UTGST at 0.025. Interstate supplies are charged IGST at 0.05. Invoices should consistently use u for Ships, Boats And Floating Str goods under Chapter 89.

Who Should Use HSN Code 89013000?

All businesses supplying Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 are obligated to use HSN 89013000 on tax invoices. From producers to retailers within Ships, Boats And Floating Str, Chapter 89 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.

Business Registration Requirements

Entering the Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 market requires essential registrations. GST registration enables legal tax collection on HSN 89013000 goods. For cross-border trade in Ships, Boats And Floating Str items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.

Why Correct Classification Matters

Using HSN Code 89013000 accurately for Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 avoids compliance issues and facilitates credit claims. Monitor changes to 0.025, 0.025, and 0.05 rates for Chapter 89 – Ships, Boats And Floating Str to maintain accurate filings and smooth business operations.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 89013000 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 89013000 for accurate classification of Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20.

Can I claim input tax credit on Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 purchases?

Yes, registered businesses can claim input tax credit on Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 purchases made under HSN 89013000. Ensure your supplier mentions correct HSN code and GST rates (0.025, 0.025) on the invoice.

What is the difference between CGST and IGST for HSN 89013000?

CGST at 0.025 plus SGST/UTGST at 0.025 applies when Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 is sold within the same state. IGST at 0.05 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 domestically?

No, Import Export Code is only required if you plan to import or export Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Refrigerated Vessels, Other Than Those Of Sub-Heading 8901 20 internationally. For domestic trade within Ships, Boats And Floating Str, GST registration is sufficient.

HSN Code & GST Rates for Cruise Ships, Excursion Boats :- 89013000