Thursday, 25 May 2017

GST Rate Schedule Chapter - 89 (Ships, boats and floating structures)

Chapter
89 (Ships, boats and floating structures)
  
Nil
-


5%
All goods  not specified elsewhere.
1.   8901          Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
2.   8902          Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
3.   8904          Tugs and pusher craft.
4.   8905          Light- vessels,    fire-floats, dredgers,      floating cranes    and    other vessels                 the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.
5.   8906          Other vessels, including warships and lifeboats  other  than rowing boats.
6.   8907          Other floating structures (for  example,  rafts, tanks,    coffer-dams, landing-stages, buoys and beacons).
7. Any chapter – parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
12%
-


18%
1. Vessels and other floating structures for breaking up [89080000]


28%
1. Yachts and other vessels for pleasure or sports; rowing boats and canoes [8903] including floating structure used for casinos etc.


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