--- title: "8906 HSN Code | HSN Code for Vessels and warships in India" description: "Know more about 8906 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8906 covering Vessels and warships." canonical: "https://busy.in/hsn/sub-chapter-8906/" --- # HSN Sub-chapter 8906: Vessels and warships Other vessels, including warships and lifeboats other than rowing boats 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 | | --- | --- | | 89061000 | [Warships](https://busy.in/hsn/hsn-89061000/) | | 89069000 | [Other Vessels Including Warships & Lifeboats](https://busy.in/hsn/hsn-89069000/) | ## Frequently asked questions ### What products are classified under HSN 8906 It includes Vessels and warships ### Does packaging or branding change how GST applies to Vessels and warships? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Vessels and warships is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### Can I claim ITC on inputs and services used for Vessels and warships? If your outward supply of Vessels and warships 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. ### Can reverse charge ever apply to transactions involving Vessels and warships? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Vessels and warships are forward charge. Check the current notifications for any special cases before deciding. ### How are warranty replacements of Vessels and warships handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### If I repair and return Vessels and warships, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ## India's trade performance: HSN Sub-Chapter 8906 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4,105 Cr (−12.82% YoY) — 0.1108% of India's total exports - Imports: ₹5,706 Cr (+84.46% YoY) — 0.0936% of India's total imports - Trade balance: −₹1,601 Cr (Deficit); surplus rank #1008 of 1233 sub-chapters - Share of Chapter 89: 11.35% of its exports; import side 14.55% - Rank within Chapter 89: #3 of 8 by export value; import-side #3 ### Key metrics - Export CAGR: 2.84% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #151 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +126.72% in FY 2022-23 - Contribution to Ch. 89: 11.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8906 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 | 3,470.10 | 0.1512% | — | 8.84% | 1,962.20 | 0.0546% | — | 4.81% | +1,507.90 | #130 | | FY 2019-20 | 1,561.13 | 0.0707% | −55.01% | 4.86% | 5,405.55 | 0.1611% | +175.48% | 13.37% | −3,844.42 | #217 | | FY 2020-21 | 1,116.25 | 0.0519% | −28.50% | 3.34% | 1,376.83 | 0.0473% | −74.53% | 4.45% | −260.58 | #286 | | FY 2021-22 | 1,964.57 | 0.0626% | +76.00% | 7.28% | 835.89 | 0.0183% | −39.29% | 2.65% | +1,128.68 | #232 | | FY 2022-23 | 4,454.04 | 0.1230% | +126.72% | 13.73% | 8,007.42 | 0.1393% | +857.95% | 14.07% | −3,553.38 | #140 | | FY 2023-24 | 4,708.62 | 0.1301% | +5.72% | 14.02% | 3,093.41 | 0.0551% | −61.37% | 9.95% | +1,615.21 | #135 | | FY 2024-25 | 4,104.78 | 0.1108% | −12.82% | 11.35% | 5,706.08 | 0.0936% | +84.46% | 14.55% | −1,601.30 | #151 | - CAGR (7-year): exports 2.84%/yr, imports 19.47%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8906 export-import analysis ### Consistent export growth: 2.84% CAGR over 7 years India's exports under HSN Sub-Chapter 8906 have grown at a compound annual rate of 2.84% over 7 fiscal years, rising from ₹3,470.10 Crore in FY 2018-19 to ₹4,104.78 Crore in FY 2024-25. ### HSN Sub-Chapter 8906 ranked #151 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8906 ranks #151 out of 1233 sub-chapters by total export value. Within Chapter 89, it ranks #3 of 8. By trade surplus, it ranks #1008 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8906 exports The strongest single-year export movement for HSN Sub-Chapter 8906 was recorded in FY 2022-23, when exports surged by 126.72% over the prior year. ### India records a trade deficit of ₹1,601.30 Crore in HSN Sub-Chapter 8906 goods In FY 2024-25, India's imports of ₹5,706.08 Cr exceeded exports of ₹4,104.78 Cr, resulting in a trade deficit of ₹1,601.30 Crore — ranking #1008 of 1233 by surplus magnitude. ### Import growth of 19.47% CAGR signals rising demand for Vessels and warships India's imports under HSN Sub-Chapter 8906 have grown at 19.47% CAGR, reaching ₹5,706.08 Crore in FY 2024-25. ### HSN Sub-Chapter 8906 contributes 11.35% of Chapter 89 exports — ranked #3 Among the 8 sub-chapters under Chapter 89, HSN Sub-Chapter 8906 ranks #3 by export value — accounting for 11.35% of the chapter's total exports in FY 2024-25. On the import side, it holds 14.55% share (rank #3). ## 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 (this hsn sub-chapter) | ₹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/) | | 8905 | [Vessels, floating docks & platforms](https://busy.in/hsn/sub-chapter-8905/) | | 8907 | [Floating structures & buoys](https://busy.in/hsn/sub-chapter-8907/) | | 8908 | [Vessels for breaking up](https://busy.in/hsn/sub-chapter-8908/) |