HSN Code 89040000 -- – Tugs and pusher craft (GST Rate 5%)

HSN Code 89040000

Tugs and pusher craft

HSN89040000

Tugs and pusher craft

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 89 -- Ships, boats and floating structures
Heading: 8904
Subheading: 890400
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Tugs and pusher craft. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

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89011010
Cruise ships, excursion boats , ferry-boats, cargo ships, barges and s
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89011020
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89011030
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89011040
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89011090
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Frequently asked questions

What is HSN Code 89040000?
HSN Code 89040000 is the official Harmonized System of Nomenclature code for Tugs and pusher craft, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 89040000?
HSN Code 89040000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 89040000 belong to?
HSN Code 89040000 falls under Chapter 89 -- Ships, boats and floating structures of the GST tariff.
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