HSN 8904: Tugs and pusher craft – GST Rate

HSN 8904 covers tugs and pusher craft. GST on HSN 8904 is 5% (rates effective 22 September 2025). This heading has 1 tariff items, for example 8904 00 00.

Chapter 89: Ships, boats and floating structures

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 8904

5%CGST 2.5% + SGST 2.5% / IGST 5%

Tugs and pusher craft

Reference: Schedule I, S. No. 468 (Spec: 8904)

Sub-Headings & Tariff Items Under 8904

Showing 2 sub-classification codes with complete hierarchy descriptions.

8904006-Digit Sub-heading

Chain: Ships, boats and floating structures > Tugs And Pusher Craft > Tugs And Pusher Craft

890400008-Digit Tariff Item

Chain: Ships, boats and floating structures > Tugs And Pusher Craft > Tugs And Pusher Craft > Tugs And Pusher Craft

Other Headings in Chapter 89

HSN 8901

Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods

HSN 8902

Fishing Vessels; Factory Ships And Other Vessels For Processing Or Preserving Fishery Products

HSN 8903

Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes

HSN 8905

Light-Vessels, Fire-Floats, Dredgers, Floating Cranes, And Other Vessels The Navigability Of Which Is Subsidiary To Their Main Function, Floating Docks, Floating Or Submersible Drilling Or Production Platform

HSN 8906

Other Vessels, Including Warships And Lifeboats Other Than Rowing Boats

HSN 8907

Other Floating Structures ( For Example, Rafts, Tanks, Coffer-Dams, Landing-Stages, Buoys And Beacons)

HSN 8908

Vessels And Other Floating Structures For Breaking Up

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