What products are classified under HSN 8905
It includes Vessels, floating docks & platforms
HSN Sub Chapter 8905 represents Vessels, floating docks & platforms under GST classification. This code helps businesses identify Vessels, floating docks & platforms correctly for billing, taxation, and trade. With HSN Sub Chapter 8905, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vessels, floating docks & platforms.
GST Rate for Vessels, floating docks & platforms under HSN Code 8905. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 89 | 8905 | Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms | 28% | 28% |
Chapter: 89
Description: Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
Following Tariff HSN code falls under Vessels, floating docks & platforms:
| Tariff HSN | Description |
|---|---|
| Dredgers | |
| Floating or submersible drilling or production platforms | |
| Other : Floating docks | |
| Other : Other |
Dredgers
Floating or submersible drilling or production platforms
Other : Floating docks
Other : Other
| Order Number | Description |
|---|---|
| Exide Industries Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| A.S. Moloobhoy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka) |
Exide Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
A.S. Moloobhoy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
It includes Vessels, floating docks & platforms
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.
If your outward supply of Vessels, floating docks & platforms is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
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.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
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.
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.