---
title: "8904 HSN Code | HSN Code for Tugs & Pusher Craft in India"
description: "Know more about 8904 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8904 covering Tugs & Pusher Craft."
canonical: "https://busy.in/hsn/sub-chapter-8904/"
---

# HSN Sub-chapter 8904: Tugs & Pusher Craft

Tugs and pusher craft

Part of [Chapter 89: Floating Structures, Ships, Boats](https://busy.in/hsn/chapter-89/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 89040000 | [Tugs And Pusher Craft](https://busy.in/hsn/hsn-89040000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8904 (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) — 0.0565% of India's total exports
- Imports: ₹2,594 Cr (+44.85% YoY) — 0.0425% of India's total imports
- Trade balance: −₹501 Cr (Deficit); surplus rank #869 of 1233 sub-chapters
- Share of Chapter 89: 5.79% of its exports; import side 6.62%
- Rank within Chapter 89: #4 of 8 by export value; import-side #5

### Key metrics

- Export CAGR: -9.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #261 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +75.18% in FY 2022-23
- Contribution to Ch. 89: 5.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8904

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 Ch. 89 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 89 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3,842.30 | 0.1674% | — | 9.79% | 2,991.39 | 0.0833% | — | 7.33% | +850.91 | #114 |
| FY 2019-20 | 2,099.64 | 0.0951% | −45.35% | 6.54% | 2,588.07 | 0.0771% | −13.48% | 6.40% | −488.43 | #177 |
| FY 2020-21 | 2,844.39 | 0.1322% | +35.47% | 8.50% | 1,404.30 | 0.0482% | −45.74% | 4.54% | +1,440.09 | #144 |
| FY 2021-22 | 1,561.74 | 0.0498% | −45.09% | 5.79% | 1,411.12 | 0.0309% | +0.49% | 4.47% | +150.62 | #268 |
| FY 2022-23 | 2,735.86 | 0.0756% | +75.18% | 8.43% | 4,459.42 | 0.0776% | +216.02% | 7.84% | −1,723.56 | #192 |
| FY 2023-24 | 3,192.24 | 0.0882% | +16.68% | 9.50% | 1,791.05 | 0.0319% | −59.84% | 5.76% | +1,401.19 | #179 |
| FY 2024-25 | 2,093.20 | 0.0565% | −34.43% | 5.79% | 2,594.27 | 0.0425% | +44.85% | 6.62% | −501.07 | #261 |

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

## Key trade insights: HSN Sub-Chapter 8904 export-import analysis

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

India's exports under HSN Sub-Chapter 8904 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 Sub-Chapter 8904 ranked #261 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8904 ranks #261 out of 1233 sub-chapters by total export value. Within Chapter 89, it ranks #4 of 8. By trade surplus, it ranks #869 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8904 exports

The strongest single-year export movement for HSN Sub-Chapter 8904 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 Sub-Chapter 8904 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 #869 of 1233 by surplus magnitude.

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

India's imports under HSN Sub-Chapter 8904 have grown at -2.35% CAGR, reaching ₹2,594.27 Crore in FY 2024-25.

### HSN Sub-Chapter 8904 contributes 5.79% of Chapter 89 exports — ranked #4

Among the 8 sub-chapters under Chapter 89, HSN Sub-Chapter 8904 ranks #4 by export value — accounting for 5.79% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.62% share (rank #5).

## Related Sub-Chapters in Chapter 89

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8901: Cruise & Cargo Ships](https://busy.in/hsn/sub-chapter-8901/) | ₹21,380 Cr |
| #2 | [HSN Sub-Chapter 8905: Vessels, floating docks & platforms](https://busy.in/hsn/sub-chapter-8905/) | ₹8,509 Cr |
| #3 | [HSN Sub-Chapter 8906: Vessels and warships](https://busy.in/hsn/sub-chapter-8906/) | ₹4,105 Cr |
| #4 | HSN Sub-Chapter 8904: Tugs & Pusher Craft (this hsn sub-chapter) | ₹2,093 Cr |
| #5 | [HSN Sub-Chapter 8907: Floating structures & buoys](https://busy.in/hsn/sub-chapter-8907/) | ₹67 Cr |
| #6 | [HSN Sub-Chapter 8903: Pleasure Yachts & Boats](https://busy.in/hsn/sub-chapter-8903/) | ₹16 Cr |
| #7 | [HSN Sub-Chapter 8902: Fishing Vessels](https://busy.in/hsn/sub-chapter-8902/) | ₹6 Cr |
| #8 | [HSN Sub-Chapter 8908: Vessels for breaking up](https://busy.in/hsn/sub-chapter-8908/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8901 | [Cruise & Cargo Ships](https://busy.in/hsn/sub-chapter-8901/) |
| 8902 | [Fishing Vessels](https://busy.in/hsn/sub-chapter-8902/) |
| 8903 | [Pleasure Yachts & Boats](https://busy.in/hsn/sub-chapter-8903/) |
| 8905 | [Vessels, floating docks & platforms](https://busy.in/hsn/sub-chapter-8905/) |
| 8906 | [Vessels and warships](https://busy.in/hsn/sub-chapter-8906/) |
| 8907 | [Floating structures & buoys](https://busy.in/hsn/sub-chapter-8907/) |
| 8908 | [Vessels for breaking up](https://busy.in/hsn/sub-chapter-8908/) |