Q3Codes under 8904
| Code | Description | GST rate |
|---|---|---|
| 8904 00 | Tugs and pusher craft | 5% |
← Chapter 89: Ships, boats and floating structures
Related HSN codes
8905Light-vessels, fire-floats, dredgers, floating cranes8903Yachts and other vessels for pleasure or sports8906Other vessels, including warships and lifeboats other than8902Fishing vessels; factory ships and other vessels8907Other floating structures8901Cruise ships, excursion boats , ferry-boats, cargo ships
Frequently Asked Questions
What is the HSN code for tugs and pusher craft?
The HSN code for tugs and pusher craft is 8904, under Chapter 89 (Ships, boats and floating structures).
What is the GST rate on tugs and pusher craft?
Tugs and pusher craft is taxed at 5% GST under HSN code 8904.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.