HSN heading 8901 falls under Chapter 89 — ships, boats and floating structures. It breaks down into 4 sub-codes listed below.
Sub-codes under 8901 (4)
890110
CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS, FERRY-BOATS OF ALL KINDS :
890120
TANKERS
890130
REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB HEADING 8901 19
890190
OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS
About HSN heading 8901
The 4-digit code 8901 is an HSN heading — a mid-level grouping that breaks down further into 6-digit sub-headings and 8-digit tariff items. Choose the most specific sub-code that matches your supply so the GST rate, e-invoice schema, and GSTR-1 HSN summary all line up correctly. It sits inside Chapter 89, which covers ships, boats and floating structures.