| HS CODES CHAPTER | |
| Chapter | Chapter Description |
| Chapter-89 | Ships, Boats and Floating Structures |
| HS CODES HEADING | |
| Hs Code Heading | Heading Description |
| 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes[Rate Ref by SNo 177 in Sch IV of Ntfn 01/2017 IGST] |
| HS CODE PRODUCTS | |
| HS CodeS | Products Description |
| 89031000 | Inflatable |
| 89039100 | Sail boats, with or without auxiliary motor |
| 89039200 | Motorboats, other than outboard motorboats |
| 890399 | Other : |
| 89039910 | Canoes |
| 89039990 | Other |