--- title: "8905 HSN Code | HSN Code for Vessels, floating docks & platforms in India" description: "Know more about 8905 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8905 covering Vessels, floating docks & platforms." canonical: "https://busy.in/hsn/sub-chapter-8905/" --- # HSN Sub-chapter 8905: Vessels, floating docks & platforms 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 Part of [Chapter 89: Floating Structures, Ships, Boats](https://busy.in/hsn/chapter-89/). - Current GST rate: 28% - Earlier GST rate: 28% ## HSN codes | Code | Title | | --- | --- | | 89051000 | [Dredgers](https://busy.in/hsn/hsn-89051000/) | | 89052000 | [Drilling or production platforms](https://busy.in/hsn/hsn-89052000/) | | 89059010 | [Other \| Floating Docks](https://busy.in/hsn/hsn-89059010/) | | 89059090 | [Light-Vessels, Floating Cranes, Drilling Platforms \| Other](https://busy.in/hsn/hsn-89059090/) | ## Frequently asked questions ### What products are classified under HSN 8905 It includes Vessels, floating docks & platforms ### Any special steps when selling Vessels, floating docks & platforms 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. ### Can I claim ITC on inputs and services used for Vessels, floating docks & platforms? 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. ### Any import/export nuance for Vessels, floating docks & platforms? 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. ### What misclassification mistakes happen with Vessels, floating docks & platforms? 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. ### What are the e‑way bill and e‑invoice points while moving Vessels, floating docks & platforms? 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. ## India's trade performance: HSN Sub-Chapter 8905 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8,509 Cr (−35.31% YoY) — 0.2298% of India's total exports - Imports: ₹13,678 Cr (+13.79% YoY) — 0.2243% of India's total imports - Trade balance: −₹5,169 Cr (Deficit); surplus rank #1115 of 1233 sub-chapters - Share of Chapter 89: 23.52% of its exports; import side 34.89% - Rank within Chapter 89: #2 of 8 by export value; import-side #1 ### Key metrics - Export CAGR: -17.42% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #83 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +28.15% in FY 2020-21 - Contribution to Ch. 89: 23.52% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8905 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 | 26,839.77 | 1.1693% | — | 68.37% | 25,779.55 | 0.7179% | — | 63.20% | +1,060.22 | #11 | | FY 2019-20 | 19,000.04 | 0.8602% | −29.21% | 59.15% | 23,862.49 | 0.7113% | −7.44% | 59.01% | −4,862.45 | #18 | | FY 2020-21 | 24,349.39 | 1.1321% | +28.15% | 72.76% | 20,710.43 | 0.7108% | −13.21% | 66.92% | +3,638.96 | #14 | | FY 2021-22 | 20,278.55 | 0.6462% | −16.72% | 75.17% | 17,415.21 | 0.3810% | −15.91% | 55.16% | +2,863.34 | #26 | | FY 2022-23 | 17,184.65 | 0.4746% | −15.26% | 52.96% | 34,266.64 | 0.5960% | +96.76% | 60.21% | −17,081.99 | #26 | | FY 2023-24 | 13,154.39 | 0.3636% | −23.45% | 39.16% | 12,020.79 | 0.2141% | −64.92% | 38.66% | +1,133.60 | #39 | | FY 2024-25 | 8,509.05 | 0.2298% | −35.31% | 23.52% | 13,678.10 | 0.2243% | +13.79% | 34.89% | −5,169.05 | #83 | - CAGR (7-year): exports -17.42%/yr, imports -10.02%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8905 export-import analysis ### Export decline: -17.42% CAGR over 7 years India's exports under HSN Sub-Chapter 8905 have declined at a compound annual rate of -17.42% over 7 fiscal years, falling from ₹26,839.77 Crore in FY 2018-19 to ₹8,509.05 Crore in FY 2024-25. ### HSN Sub-Chapter 8905 ranked #83 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8905 ranks #83 out of 1233 sub-chapters by total export value. Within Chapter 89, it ranks #2 of 8. By trade surplus, it ranks #1115 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 8905 exports The strongest single-year export movement for HSN Sub-Chapter 8905 was recorded in FY 2020-21, when exports surged by 28.15% over the prior year. ### India records a trade deficit of ₹5,169.05 Crore in HSN Sub-Chapter 8905 goods In FY 2024-25, India's imports of ₹13,678.10 Cr exceeded exports of ₹8,509.05 Cr, resulting in a trade deficit of ₹5,169.05 Crore — ranking #1115 of 1233 by surplus magnitude. ### Import growth of -10.02% CAGR signals stable import dependency for Vessels, floating docks & platforms India's imports under HSN Sub-Chapter 8905 have grown at -10.02% CAGR, reaching ₹13,678.10 Crore in FY 2024-25. ### HSN Sub-Chapter 8905 contributes 23.52% of Chapter 89 exports — ranked #2 Among the 8 sub-chapters under Chapter 89, HSN Sub-Chapter 8905 ranks #2 by export value — accounting for 23.52% of the chapter's total exports in FY 2024-25. On the import side, it holds 34.89% share (rank #1). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-8904/) | ₹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/) | | 8904 | [Tugs & Pusher Craft](https://busy.in/hsn/sub-chapter-8904/) | | 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/) |