HSN code · Customs Tariff of India · GST rate
89040000 is the 8-digit HSN code for “TUGS AND PUSHER CRAFT”: tariff item 8904 00 00 under heading 8904 of the Customs Tariff of India. GST on this code is 5%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 89Heading 8904Sub-heading 8904 00Tariff item 8904 00 00
TUGS AND PUSHER CRAFT
Tariff item 8904 00 00 · Heading 8904 · Chapter 89, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
890400008 digits: 89 + 04 + 00 + 008904 00 00TUGS AND PUSHER CRAFTHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 89 covers ships, boats and floating structures. It sits in Section XVII, vehicles; aircraft; vessels & associated transport equipment.
Tugs and pusher craft.
8904 00 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 8904.
TUGS AND PUSHER CRAFT. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 468, “Tugs and pusher craft”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule I, S. No. 468Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8904 | Tugs and pusher craft | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
89040000 is covered by the highlighted entry. The 5% IGST rate corresponds to CGST 2.5% + SGST/UTGST 2.5% on supplies within a State.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 8904, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 890400, goes on B2B tax invoices.
Many businesses show the full 89040000, the tariff item itself.
Rate history
5% IGST · 2.5% CGST + 2.5% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 468: “Tugs and pusher craft”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 8904, tugs and pusher craft. The codes below sit closest to 89040000 in the Customs Tariff of India: codes elsewhere in chapter 89. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
89011030Heading 8901 · tariff item 8901 10 3089011040Heading 8901 · tariff item 8901 10 40Codes under other headings of chapter 89, ships, boats and floating structures. Each page shows that code's own heading and GST rate entries.
Questions
5% IGST, made up of 2.5% CGST and 2.5% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 468: “Tugs and pusher craft”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 8904 or 890400; many businesses use the full 89040000.
Tariff item 8904 00 00 of the Customs Tariff of India, First Schedule: “TUGS AND PUSHER CRAFT”, under heading 8904 (“Tugs and pusher craft”), in chapter 89 (ships, boats and floating structures), Section XVII (vehicles; aircraft; vessels & associated transport equipment). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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