8903YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES
HSN heading 8903 falls under Chapter 89 — ships, boats and floating structures. It breaks down into 11 sub-codes listed below.
Sub-codes under 8903 (11)
890311
FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG
890312
NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG
890319
OTHER
890321
OF A LENGTH NOT EXCEEDING 7.5 M
890322
OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M
890323
OF A LENGTH EXCEEDING 24 M
890331
OF A LENGTH NOT EXCEEDING 7.5 M
890332
OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M
890333
OF A LENGTH EXCEEDING 24 M
890393
OF A LENGTH NOT EXCEEDING 7.5 M
890399
Other
About HSN heading 8903
The 4-digit code 8903 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.