HSN code 8904 — TUGS AND PUSHER CRAFT
HSN · heading5%TUGS AND PUSHER CRAFT
Tugs and pusher craft are specialized vessels designed to tow or push other ships and boats in water. These are working vessels used primarily in ports, harbors, rivers, and waterways to maneuver larger ships, barges, and floating structures that cannot move under their own power or need assistance with positioning.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 468 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
barge pusherharbour tugmaritime tugport tugpusher boatpusher craftpushing boatriver tugship tugtowboattowing vesseltug boattug steamertugboat
more specific codes
sibling codes
- 8901CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TR
- 8902FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS
- 8903YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES
- 8905LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WH
- 8906OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS
- 8907OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND B
- 8908VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP
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compiled from official sources · not tax advice · verify with your tax advisor before filing