What products are classified under HSN 8906
It includes Vessels and warships
HSN Sub Chapter 8906 represents Vessels and warships under GST classification. This code helps businesses identify Vessels and warships correctly for billing, taxation, and trade. With HSN Sub Chapter 8906, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vessels and warships.
GST Rate for Vessels and warships under HSN Code 8906. 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 | 8906 | Other vessels, including warships and lifeboats other than rowing boats | 5% | 5% |
Chapter: 89
Description: Other vessels, including warships and lifeboats other than rowing boats
Following Tariff HSN code falls under Vessels and warships:
Warships
Other
It includes 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.
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.
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.
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.
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.
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.