---
title: "HSN Code for Other Passenger Vessel | HSN 89011090 GST Rate"
description: "Find HSN and GST Rates for 89011090 related to Other Passenger Vessel with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89011090/"
---

# HSN Code 89011090: Other Passenger Vessel

- [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/)
- [Chapter 89: Floating Structures, Ships, Boats](https://busy.in/hsn/chapter-89/)
- [Sub-chapter 8901: Cruise & Cargo Ships](https://busy.in/hsn/sub-chapter-8901/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 89011090 ?

It includes Non-Motorized Inflatable Boat (<=100kg)

### Does packaging or labelling change the GST for Other Passenger Vessel?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Do e‑way bill and e‑invoice apply for Other Passenger Vessel?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How should mixed supplies be billed when Other Passenger Vessel is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Passenger Vessel; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other Passenger Vessel?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Other Passenger Vessel?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 89011090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹23 Cr (−21.50% YoY) — 0.0006% of India's total exports
- Imports: ₹95 Cr (−52.41% YoY) — 0.0016% of India's total imports
- Trade balance: −₹71 Cr (Deficit); surplus rank #10519 of 12657 HSN codes
- Share of Sub-Chapter 8901: 0.11% of its exports; import side 0.75%
- Rank within Sub-Chapter 8901: #5 of 8 by export value; import-side #4

### Key metrics

- Export CAGR: 20.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4660 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +3,02,000.00% in FY 2022-23
- Contribution to Sub-Ch. 8901: 0.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 89011090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8901 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8901 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 7.58 | 0.0003% | — | 0.15% | < ₹1 Crore | 0.0000% | — | 0.00% | +7.36 | #5349 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −89.58% | 0.01% | < ₹1 Crore | 0.0000% | +4.55% | 0.01% | +0.56 | #7813 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −45.57% | 0.01% | < ₹1 Crore | 0.0000% | +17.39% | 0.01% | +0.16 | #8343 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −90.70% | 0.00% | 8.97 | 0.0002% | +3,222.22% | 0.16% | −8.93 | #9874 |
| FY 2022-23 | 120.84 | 0.0033% | +3,02,000.00% | 1.51% | 1.32 | 0.0000% | −85.28% | 0.03% | +119.52 | #2293 |
| FY 2023-24 | 29.77 | 0.0008% | −75.36% | 0.24% | 198.96 | 0.0035% | +14,972.73% | 2.03% | −169.19 | #4252 |
| FY 2024-25 | 23.37 | 0.0006% | −21.50% | 0.11% | 94.69 | 0.0016% | −52.41% | 0.75% | −71.32 | #4660 |

- CAGR (7-year): exports 20.64%/yr, imports 174.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 89011090 export-import analysis

### Consistent export growth: 20.64% CAGR over 7 years

India's exports under HSN Code 89011090 have grown at a compound annual rate of 20.64% over 7 fiscal years, rising from ₹7.58 Crore in FY 2018-19 to ₹23.37 Crore in FY 2024-25.

### HSN Code 89011090 ranked #4660 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 89011090 ranks #4660 out of 12657 HSN codes by total export value. Within Sub-Chapter 8901, it ranks #5 of 8. By trade surplus, it ranks #10519 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 89011090 exports

The strongest single-year export movement for HSN Code 89011090 was recorded in FY 2022-23, when exports surged by 3,02,000.00% over the prior year.

### India records a trade deficit of ₹71.32 Crore in HSN Code 89011090 goods

In FY 2024-25, India's imports of ₹94.69 Cr exceeded exports of ₹23.37 Cr, resulting in a trade deficit of ₹71.32 Crore — ranking #10519 of 12657 by surplus magnitude.

### Import growth of 174.78% CAGR signals rising demand for Other Passenger Vessel

India's imports under HSN Code 89011090 have grown at 174.78% CAGR, reaching ₹94.69 Crore in FY 2024-25.

### HSN Code 89011090 contributes 0.11% of Sub-Chapter 8901 exports — ranked #5

Among the 8 HSN codes under Sub-Chapter 8901, HSN Code 89011090 ranks #5 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.75% share (rank #4).

## Related HSN Codes in Sub-Chapter 8901

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 89012000: Tankers](https://busy.in/hsn/hsn-89012000/) | ₹18,643 Cr |
| #2 | [HSN Code 89019000: Cruise Ships, Ferry Boats, Cargo Ships](https://busy.in/hsn/hsn-89019000/) | ₹1,281 Cr |
| #3 | [HSN Code 89011040: Cruise ships – Barges](https://busy.in/hsn/hsn-89011040/) | ₹986 Cr |
| #4 | [HSN Code 89011010: Cruise ships – Ships](https://busy.in/hsn/hsn-89011010/) | ₹445 Cr |
| #5 | HSN Code 89011090: Other Passenger Vessel (this hsn code) | ₹23 Cr |
| #6 | [HSN Code 89013000: Refrigerated vessels](https://busy.in/hsn/hsn-89013000/) | ₹1 Cr |
| #7 | [HSN Code 89011030: Cruise ships – Boats](https://busy.in/hsn/hsn-89011030/) | ₹1 Cr |
| — | [HSN Code 89011020: Cruise ships – Launches](https://busy.in/hsn/hsn-89011020/) | Nil |