8904 HSN Code: Tugs & Pusher Craft

HSN Sub Chapter 8904 represents Tugs & Pusher Craft under GST classification. This code helps businesses identify Tugs & Pusher Craft correctly for billing, taxation, and trade. With HSN Sub Chapter 8904, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tugs & Pusher Craft.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
89	8904	Tugs and pusher craft	5%	5%

HSN Code 8904

Chapter: 89

Description: Tugs and pusher craft

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
89040000	Tugs and pusher craft

HSN Code 89040000

Tugs and pusher craft

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
MAH/AAAR/SS-RJ/20/2018-19	A.S. Moloobhoy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
GST-ARA-14/2018-19/B-71	As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. MAH/AAAR/SS-RJ/20/2018-19

A.S. Moloobhoy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-14/2018-19/B-71

As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

What products are classified under HSN 8904

It includes Tugs & Pusher Craft

Any import/export nuance for Tugs & Pusher Craft?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Can reverse charge ever apply to transactions involving Tugs & Pusher Craft?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Tugs & Pusher Craft are forward charge. Check the current notifications for any special cases before deciding.

Any special steps when selling Tugs & Pusher Craft through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How should I document Tugs & Pusher Craft sent for job work?

Use a delivery challan for sending Tugs & Pusher Craft to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

What are the e‑way bill and e‑invoice points while moving Tugs & Pusher Craft?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Do spares or accessories of Tugs & Pusher Craft follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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