What is HSN Code 8902?
HSN code 8902 is the Harmonized System of Nomenclature classification for Fishing Vessels; Factory Ships And Other Vessels For Processing Or Preserving Fishery… under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.
This code belongs to Chapter 89 — Ships, Boats And Floating Structures, which is part of Section XVII: Vehicles, Aircraft & Vessels. Every GST-registered business supplying fishing vessels; factory ships and other vessels for processing or preserving fishery… must quote HSN 8902 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.