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title: "HSN Code for Tugs And Pusher Craft | HSN 89040000 GST Rate"
description: "Find HSN and GST Rates for 89040000 related to Tugs And Pusher Craft with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 89040000: Tugs And Pusher Craft

- [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/)
- [Chapter 89: Floating Structures, Ships, Boats](https://busy.in/hsn/chapter-89/)
- [Sub-chapter 8904: Tugs & Pusher Craft](https://busy.in/hsn/sub-chapter-8904/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Tugs and pusher craft | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 89040000 ?

It includes Inflatable rafts

### How should mixed supplies be billed when Tugs And Pusher Craft is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tugs And Pusher Craft; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Tugs And Pusher Craft?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Tugs And Pusher Craft?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Tugs And Pusher Craft?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any common misclassification issue with Tugs And Pusher Craft?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 89040000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2,093 Cr (−34.43% YoY) — 0.0569% of India's total exports
- Imports: ₹2,594 Cr (+44.85% YoY) — 0.0427% of India's total imports
- Trade balance: −₹501 Cr (Deficit); surplus rank #11897 of 12657 HSN codes
- Share of Sub-Chapter 8904: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 8904: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: -9.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #256 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +75.18% in FY 2022-23
- Contribution to Sub-Ch. 8904: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 89040000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8904 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8904 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3,842.30 | 0.1682% | — | 100.00% | 2,991.39 | 0.0835% | — | 100.00% | +850.91 | #77 |
| FY 2019-20 | 2,099.64 | 0.0954% | −45.35% | 100.00% | 2,588.07 | 0.0773% | −13.48% | 100.00% | −488.43 | #148 |
| FY 2020-21 | 2,844.39 | 0.1322% | +35.47% | 100.00% | 1,404.30 | 0.0482% | −45.74% | 100.00% | +1,440.09 | #113 |
| FY 2021-22 | 1,561.74 | 0.0498% | −45.09% | 100.00% | 1,411.12 | 0.0309% | +0.49% | 100.00% | +150.62 | #312 |
| FY 2022-23 | 2,735.86 | 0.0756% | +75.18% | 100.00% | 4,459.42 | 0.0776% | +216.02% | 100.00% | −1,723.56 | #176 |
| FY 2023-24 | 3,192.24 | 0.0882% | +16.68% | 100.00% | 1,791.05 | 0.0319% | −59.84% | 100.00% | +1,401.19 | #159 |
| FY 2024-25 | 2,093.20 | 0.0569% | −34.43% | 100.00% | 2,594.27 | 0.0427% | +44.85% | 100.00% | −501.07 | #256 |

- CAGR (7-year): exports -9.63%/yr, imports -2.35%/yr (consistently Deficit)

## Key trade insights: HSN Code 89040000 export-import analysis

### Export decline: -9.63% CAGR over 7 years

India's exports under HSN Code 89040000 have declined at a compound annual rate of -9.63% over 7 fiscal years, falling from ₹3,842.30 Crore in FY 2018-19 to ₹2,093.20 Crore in FY 2024-25.

### HSN Code 89040000 ranked #256 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 89040000 ranks #256 out of 12657 HSN codes by total export value. Within Sub-Chapter 8904, it ranks #1 of 1. By trade surplus, it ranks #11897 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 89040000 exports

The strongest single-year export movement for HSN Code 89040000 was recorded in FY 2022-23, when exports surged by 75.18% over the prior year.

### India records a trade deficit of ₹501.07 Crore in HSN Code 89040000 goods

In FY 2024-25, India's imports of ₹2,594.27 Cr exceeded exports of ₹2,093.20 Cr, resulting in a trade deficit of ₹501.07 Crore — ranking #11897 of 12657 by surplus magnitude.

### Import growth of -2.35% CAGR signals stable import dependency for Tugs And Pusher Craft

India's imports under HSN Code 89040000 have grown at -2.35% CAGR, reaching ₹2,594.27 Crore in FY 2024-25.

### HSN Code 89040000 contributes 100.00% of Sub-Chapter 8904 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 8904, HSN Code 89040000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 8904

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 89040000: Tugs And Pusher Craft (this hsn code) | ₹2,093 Cr |