890400Sub-heading (6-digit)Section XVII

HSN Code 890400 – Tugs And Pusher Craft

Full GST classification for Tugs And Pusher Craft — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

890400

Chapter

89

Digits

6-digit

Section

XVII

What is HSN Code 890400?

HSN code 890400 is the Harmonized System of Nomenclature classification for Tugs And Pusher Craft under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-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 tugs and pusher craft must quote HSN 890400 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 890400

LevelCodeDescription
Chapter89ships, boats and floating structures
Heading8904tugs and pusher craft
Sub-heading890400tugs and pusher craft

GST rate for HSN 890400

Goods under HSN 890400 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Tugs And Pusher Craft →

HSN Code 890400 — FAQs

What is HSN code 890400?

HSN code 890400 classifies "Tugs And Pusher Craft" under India's GST regime. It falls under Chapter 89 (Ships, Boats And Floating Structures) of the Harmonized System of Nomenclature.

How many digits is HSN code 890400?

890400 is a 6-digit HSN code — a sub-heading (6-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 890400?

Goods under HSN 890400 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Tugs And Pusher Craft.

Which chapter does HSN code 890400 belong to?

HSN 890400 belongs to Chapter 89 — Ships, Boats And Floating Structures, part of Section XVII: Vehicles, Aircraft & Vessels.

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