February 25, 2023
Prudhvi Raj

GST Rates and HSN Code for Other Floating Structures

India is continuously developing in various sectors, including marine transport. With the advancement in the field of technology, the shipping industry is expanding at a rapid pace. One such significant progression in the industry includes Other Floating Structures. In this article, we will discuss the GST rates and HSN code for Other Floating Structures.

What are Other Floating Structures?

Other Floating Structures, as the name suggests, are structures that float on water, such as pontoons, rafts, and floating docks. These structures are generally used to dock boats and other watercraft, and even as a temporary base for events, such as a concert or a festival.

GST Rates for Other Floating Structures

The GST rates for Other Floating Structures are as follows:

1. 18% GST for goods and services provided by boat builders or shipyards, including maintenance, repair, and retrofitting services for boats and ships.

2. 5% GST for services provided by a vessel's crew or its captain, such as cruise ships or expedition vessels, whether or not the vessel stops at any port.

3. 18% GST for other services provided on a vessel, including food and beverage services, entertainment, and tours.

4. No GST for services provided by the government, such as maritime safety, port services, or navigational aids.

HSN Code for Other Floating Structures

The HSN code for Other Floating Structures is 8907. This code covers all types of vessels, including boats and ships, floating structures such as barges, dredgers, floating cranes, and even non-self-propelled vessels such as oil rigs or drilling platforms.


In conclusion, Other Floating Structures are a unique type of structure that is becoming more and more popular in the shipping industry. Understanding the GST rates and HSN code for these structures can help business owners and entrepreneurs in the marine transport industry to handle their finances and taxes more effectively.


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