--- title: "HSN Code for Refrigerated vessels | HSN 89013000 GST Rate" description: "Find HSN and GST Rates for 89013000 related to Refrigerated vessels with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-89013000/" --- # HSN Code 89013000: Refrigerated vessels - [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 | | --- | --- | --- | --- | --- | | Refrigerated vessels, other than those of Sub-heading 8901 20 | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 89013000 ? It includes Sailboats (≤7.5m, Non-Inflatable) ### How should mixed supplies be billed when Refrigerated vessels is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refrigerated vessels; Nil for exempt items if applicable). ### Any common misclassification issue with Refrigerated vessels? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Refrigerated vessels? 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. ### Can we claim ITC on inputs used to trade Refrigerated vessels? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Refrigerated vessels? 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. ## India's trade performance: HSN Code 89013000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4416 of 12657 HSN codes - Share of Sub-Chapter 8901: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 8901: #6 of 8 by export value ### Key metrics - National export rank: #8023 of 12657 HSN codes by export value (FY 2024-25) - Contribution to Sub-Ch. 8901: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 89013000 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | 1.27 | 0.0000% | — | 0.01% | Nil | 0.0000% | — | 0.00% | +1.27 | #8023 | ## Key trade insights: HSN Code 89013000 export-import analysis ### Export snapshot for HSN Code 89013000 India exported ₹1.27 Crore worth of Refrigerated vessels in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 89013000 ranked #8023 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 89013000 ranks #8023 out of 12657 HSN codes by total export value. Within Sub-Chapter 8901, it ranks #6 of 8. By trade surplus, it ranks #4416 of 12657. ### India maintains a trade surplus of ₹1.27 Crore in HSN Code 89013000 goods In FY 2024-25, India's exports of ₹1.27 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹1.27 Crore — ranking #4416 of 12657 by surplus magnitude. ### HSN Code 89013000 contributes 0.01% of Sub-Chapter 8901 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 8901, HSN Code 89013000 ranks #6 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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](https://busy.in/hsn/hsn-89011090/) | ₹23 Cr | | #6 | HSN Code 89013000: Refrigerated vessels (this hsn code) | ₹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 |