What is HSN code 8904?

HSN code 8904 covers Tugs and pusher craft. It falls under the Ships category and attracts GST at 5%.

What is the GST rate for HSN code 8904?

The GST rate for HSN code 8904 (Tugs and pusher craft) is 5%. For intra-state supply: CGST 2.5% + SGST 2.5%. For inter-state supply: IGST 5%.

HSN Code 8904

Tugs and pusher craft

HSN Code8904

DescriptionTugs and pusher craft

CategoryShips

GST Rate5%

CGST + SGST (Intra-state)2.5% + 2.5%

IGST (Inter-state)5%

Example Calculation

On a taxable value of ₹10,000.00: GST = ₹500.00, Total = ₹10,500.00

Calculate GST at 5%Search More HSN Codes

Related HSN Codes in Ships

HSN Code	Description	GST Rate
8426	Ships' derricks, cranes, mobile lifting frames	18%
8901	Cruise ships, cargo vessels, barges	5%
8902	Fishing vessels, factory ships	5%
8903	Yachts and other pleasure or sports boats	40%
8905	Light-vessels, dredgers, floating docks/cranes	5%
8907	Floating structures (rafts, pontoons, buoys)	18%

About HSN Code 8904

HSN code 8904 is used to classify tugs and pusher craft under the Goods and Services Tax (GST) system in India. This code falls under the Ships category and attracts a GST rate of 5%.

HSN (Harmonized System of Nomenclature) is an internationally standardized system of names and numbers to classify traded products. Under GST, businesses with turnover above ₹5 crore must report 6-digit HSN codes on invoices, while those between ₹1.5 crore and ₹5 crore must report 4-digit codes.