How many digits should I use for HSN code 8905 on an invoice?

Businesses with annual turnover below ₹5 crore must use 4-digit HSN codes. Those above ₹5 crore must use 6-digit codes. Exporters must always use 8-digit codes. SAC codes for services are always 6 digits.

8905

HSN Code 8905: GST Rate & Description

Q: What is HSN code 8905?

HSN code 8905 refers to: Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function, floating docks, floating or submersible drilling or production platform. It falls under Chapter 89 (Ships & Boats) of the Indian GST tariff schedule.

Q: What is the GST rate for HSN code 8905?

The applicable GST rate for HSN code 8905 is 5%. This includes CGST 2.5% + SGST 2.5% for intra-state supplies, or IGST 5% for inter-state.

Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function, floating docks, floating or submersible drilling or production platform

HSN Chapter 89 — Ships & Boats 4-digit code 5% GST

Parent codes: 89 — Ships, boats and floating structures

GST Rate Breakdown

CGST

2.5%

SGST / UTGST

2.5%

IGST

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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3 Sub-codes under 8905

890510 Dredgers 890520 Floating or submersible drilling or production pla… 890590 Other :

All HSN codes in Chapter 89 — Ships & Boats (8 codes)

8901 Cruise ships, excursion boats , ferry-boats, car… 8902 Fishing vessels; factory ships and other vessels… 8903 Yachts and other vessels for pleasure or sports;… 8904 Tugs and pusher craft 8905 Light-vessels, fire-floats, dredgers, floating c… 8906 Other vessels, including warships and lifeboats… 8907 Other floating structures ( for example, rafts,… 8908 Vessels and other floating structures for breaki…

About HSN Code 8905

HSN code 8905 is a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function, floating docks, floating or submersible drilling or production platform.

This code falls under Chapter 89 (Ships & Boats) of the Indian GST tariff. The applicable GST rate is 5% (CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 8905?

HSN 8905 refers to: Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function, floating docks, floating or submersible drilling or production platform. It belongs to Chapter 89 (Ships & Boats) of the GST tariff.

What is the GST rate for HSN code 8905?

The GST rate for HSN code 8905 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.

Is HSN code 8905 mandatory on invoices?

Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.

What chapter does HSN code 8905 belong to?

HSN code 8905 belongs to Chapter 89 of the GST tariff, which covers Ships & Boats.