GST rate
18%
- Within a state
- CGST 9% + SGST 9%
- Between states
- IGST 18%
The rate depends on the item
This code has different rates for different items or price levels. The rate above is the usual one.
| Item or condition | GST rate |
|---|---|
| Rowing boats and canoesusual rate | 18% |
| Yachts and other vessels for pleasure or sports | 40% |
Where this code sits
- Chapter 89 — Ships, boats and floating structures
- 8903 — Rowing boats and canoes
Last updated on BaelTrade: 1 September 2026
Products under HSN 8903 on BaelTrade
No products are listed under this code yet. Be the first to list yours.
Common questions
- What is the HSN code for Rowing boats and canoes?
- The HSN code for Rowing boats and canoes is 8903.
- What is the GST rate for HSN 8903?
- The GST rate for HSN 8903 depends on the item or its price. The usual rate is 18%; see the table above for the others.
Rates are for reference, taken from BaelTrade’s tax master. Check the latest CBIC notification or ask your tax adviser before filing.