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
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.