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Free Tools/HSN Code Finder/Chapter 89/HSN 8905
HSN 89054-Digit Heading

HSN 8905: Light-vessels – GST Rate

HSN 8905 covers light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function, floating docks. GST on HSN 8905 is 5% (rates effective 22 September 2025). This heading has 4 tariff items, for example 8905 10 00, 8905 20 00 and 8905 90 10.

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 8905

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

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 platforms

Reference: Schedule I, S. No. 469 (Spec: 8905)

Sub-Headings & Tariff Items Under 8905

Showing 7 sub-classification codes with complete hierarchy descriptions.

8905106-Digit Sub-heading

Chain: Ships, boats and floating structures > 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 > Dredgers

890510008-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 > Dredgers > Dredgers

8905206-Digit Sub-heading

Chain: Ships, boats and floating structures > 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 > Floating Or Submersible Drilling Or Production Platforms

890520008-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 > Floating Or Submersible Drilling Or Production Platforms > Floating Or Submersible Drilling Or Production Platforms

8905906-Digit Sub-heading

Chain: Ships, boats and floating structures > 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 > Other :

890590108-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 > Other : > Floating Docks

890590908-Digit Tariff Item

Chain: Ships, boats and floating structures > 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 > Other : > Other

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 8904
Tugs And Pusher Craft
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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