What is HSN code 89019000?

HSN code 89019000 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 89019000?

The GST rate applicable to HSN 89019000 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 89019000 follows this same structure.

What is the structure of HSN code 89019000?

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 89019000 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: 89019000 Cruise Ships, Excursion Boats

HSN Code 89019000 provides the tax classification for Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods 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 - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods 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...	89013000	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 89019000

For Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods classified under HSN Code 89019000, tax computation follows GST principles. CGST at 0.025 plus SGST/UTGST at 0.025 covers intrastate sales. IGST at 0.05 applies to interstate transactions. u is the prescribed measurement for Ships, Boats And Floating Str under Chapter 89.

Who Should Use HSN Code 89019000?

Manufacturers, wholesalers, retailers, and exporters dealing in Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods are required to mention HSN 89019000 on all tax documents. This classification under Ships, Boats And Floating Str applies to businesses of all sizes operating within Chapter 89. Proper usage ensures accurate return filing and audit compliance.

Business Registration Requirements

Planning to trade in Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods? Complete GST registration to legally collect taxes on goods under HSN 89019000. Businesses importing or exporting Ships, Boats And Floating Str products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.

Why Correct Classification Matters

Accurate HSN Code 89019000 usage for Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods simplifies reconciliation and protects against penalties. Keep current with 0.025, 0.025, and 0.05 updates for Chapter 89 – Ships, Boats And Floating Str to ensure ongoing compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 89019000 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 89019000 for accurate classification of Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods.

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 - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods 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 - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods purchases made under HSN 89019000. 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 89019000?

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 - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods 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 - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods 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 - Other Vessels For Transport Of The Goods And Other Vessels For The Transport Of Both Persons And Goods internationally. For domestic trade within Ships, Boats And Floating Str, GST registration is sufficient.

HSN Code & GST Rates for Cruise Ships, Excursion Boats :- 89019000