| S.No. | HSN Code/SAC | Description of Goods & Services | GST Rate |
|---|---|---|---|
| 1 | 8901 | Construction of Boats, Ships, Barges,Launches,Tanker and Research Ship | 5% |
| 2 | 8902 | Construction of Fishing Vessels | 5% |
| 3 | 8903 | Yatchs and other vessels for pleasure or sports, rowing boats including floating structures used for casinos | 28% |
| 4 | 8904 | Construction of Tugs | 5% |
| 5 | 8905 | Construction of Light-vessels, dredgers and other vessels | 5% |
| 6 | 8906 | Construction of Other vessels, including warships and lifeboats | 5% |
| 7 | 9954 | (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service | 18% |
| (ii) Composite supply of works contract for construction of Nuclear, Biological Chemical Training Facility (NBCTF) and Damage Control Training Facility (DCTF) structure as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. | |||
| iii) Construction services other than (i) and (ii) above. | |||
| 8 | 9987 | Maintenance, repair and installation (except construction) services | 18% |
| Annual Maintenance of SBTF and ADA -with or without use of labour and materials. | |||
| Annual Maintenance of MHA Boats- with or without use of labour and materials. | |||
| Annual Maintenance of Maharastra Boats-with or without use of labour and materials. | |||
| Annual Maintenance of DCTF Lonavla (Fixed Structure) -with or without use of labour and materials. | |||
| Dry Docking Services | |||
| Berthing Services | |||
| Unberthing Services | |||
| Chemically cleaning the ship machinery and testing the pressure of the machinery | |||
| Ship Repair Services -with or without use of labour and materials. | |||
| Imparting training to Ship staff including on NBCTF |
