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 purposes. 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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New GST Rate for HSN Code 8904

GST Rate for Tugs & Pusher Craft under HSN Code 8904. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

89

HSN Code

8904

HSN Description

Tugs and pusher craft

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 8904

Following tariff HSN codes fall under Tugs & Pusher Craft.

Tariff HSN

89040000

Description

Tugs and pusher craft

India’s Trade Performance — HSN Sub-Chapter 8904 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,093 Cr

−34.43% vs FY 2023-24

0.0565% of India’s total exports

India’s Imports

FY 2024-25

₹2,594 Cr

+44.85% vs FY 2023-24

0.0425% of India’s total imports

Trade Balance

FY 2024-25

−₹501 Cr

Trade Deficit

Surplus rank #869 of 1233 subchapters

% of Chapter 89

FY 2024-25

5.79%

Share of Chapter 89’s total exports in FY 2024-25

Import side: 6.62% of Chapter 89’s imports

Rank Within Chapter 89

FY 2024-25

#4 of 8

Position by export value among subchapters in Chapter 89

Import-side rank: #5 of 8

At a glance

−9.63%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#261

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+75.18%

Peak Growth Year

FY 2022-23 · strongest single-year move

5.79%

Contribution to Ch. 89

Share of Chapter 89 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #114

Balance

+850.91

Exports

3,842.30 ₹ Cr

0.1674% share

— YoY

9.79% of Ch. 89

Imports

2,991.39 ₹ Cr

0.0833% share

— YoY

7.33% of Ch. 89

FY 2019-20 Exp. Rank #177

Balance

−488.43

Exports

2,099.64 ₹ Cr

0.0951% share

−45.35% YoY

6.54% of Ch. 89

Imports

2,588.07 ₹ Cr

0.0771% share

−13.48% YoY

6.40% of Ch. 89

FY 2020-21 Exp. Rank #144

Balance

+1,440.09

Exports

2,844.39 ₹ Cr

0.1322% share

+35.47% YoY

8.50% of Ch. 89

Imports

1,404.30 ₹ Cr

0.0482% share

−45.74% YoY

4.54% of Ch. 89

FY 2021-22 Exp. Rank #268

Balance

+150.62

Exports

1,561.74 ₹ Cr

0.0498% share

−45.09% YoY

5.79% of Ch. 89

Imports

1,411.12 ₹ Cr

0.0309% share

+0.49% YoY

4.47% of Ch. 89

FY 2022-23 Exp. Rank #192

Balance

−1,723.56

Exports

2,735.86 ₹ Cr

0.0756% share

+75.18% YoY

8.43% of Ch. 89

Imports

4,459.42 ₹ Cr

0.0776% share

+216.02% YoY

7.84% of Ch. 89

FY 2023-24 Exp. Rank #179

Balance

+1,401.19

Exports

3,192.24 ₹ Cr

0.0882% share

+16.68% YoY

9.50% of Ch. 89

Imports

1,791.05 ₹ Cr

0.0319% share

−59.84% YoY

5.76% of Ch. 89

FY 2024-25 Exp. Rank #261

Balance

−501.07

Exports

2,093.20 ₹ Cr

0.0565% share

−34.43% YoY

5.79% of Ch. 89

Imports

2,594.27 ₹ Cr

0.0425% share

+44.85% YoY

6.62% of Ch. 89

CAGR · 7-Year

Exports

−9.63% /yr

Imports

−2.35% /yr

Consistently Deficit
Chapter 89 total

reference, FY 2024-25

Export

₹36,176.60 Cr

Import

₹39,208.37 Cr

Trade Balance

−3,031.77

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8904 ranks #261 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8904 and GST compliance.

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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