Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8905 specifically identifies light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 8905 on all Tax Invoices for light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8905

"Classifying light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Ships category. AasanKhata automatically monitors these shifts for you."