---
title: "HSN Code for Sail Boats (with/without motor) | HSN 89031000 GST Rate"
description: "Find HSN and GST Rates for 89031000 related to Sail Boats (with/without motor) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89031000/"
---

# HSN Code 89031000: Sail Boats (with/without motor)

- [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 8903: Pleasure Yachts & Boats](https://busy.in/hsn/sub-chapter-8903/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 89031000 ?

It includes Other Physical/Chemical Analysis Instruments

### How should mixed supplies be billed when Sail Boats (with/without motor) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sail Boats (with/without motor); Nil for exempt items if applicable).

### How much GST applies to Sail Boats (with/without motor)?

Under HSN 89031000, Sail Boats (with/without motor) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Sail Boats (with/without motor)?

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

### Does packaging or labelling change the GST for Sail Boats (with/without motor)?

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.

### Can we claim ITC on inputs used to trade Sail Boats (with/without motor)?

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