HSN Code 89031000 represents Inflatable Pleasure and Sports Boats under GST classification. This code helps businesses identify Inflatable Pleasure and Sports Boats correctly for billing, taxation, and trade. With HSN Code 89031000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Inflatable Pleasure and Sports Boats.
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HSN Code 89031000 relates to the following description.
Ships, boats and floating structures
Yachts and other vessels for pleasure or sports; rowing boats and canoes
Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable
9% or 20%
9% or 20%
18% or 40%
0%
18% for inflatable rowing boats and canoes; 40% for other inflatable yachts and pleasure or sports vessels.
Description of Goods
Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable
Chapter
89 - Ships, boats and floating structures
Sub Chapter
8903 - Yachts and other vessels for pleasure or sports; rowing boats and canoes
CGST
9% or 20%
SGST
9% or 20%
IGST
18% or 40%
CESS
0%
18% for inflatable rowing boats and canoes; 40% for other inflatable yachts and pleasure or sports vessels.
Inflatable Pleasure and Sports Boats does not include products with the following descriptions.
Inflatable (including right hull inflatable) boats: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
Inflatable (including right hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Inflatable (including right hull inflatable) boats: Other
Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5 m
Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5 m but not exceeding 24 m
Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m
Motorboats, other than inflatable, not including outboard motorboats : Of a length not exceeding 7.5 m
Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 7.5 m but not exceeding 24 m
Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 24 m
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats
Other: Of a length not exceeding 7.5 m
Other: Other
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other
Inflatable (including right hull inflatable) boats: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
Inflatable (including right hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Inflatable (including right hull inflatable) boats: Other
Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5 m
Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5 m but not exceeding 24 m
Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m
Motorboats, other than inflatable, not including outboard motorboats : Of a length not exceeding 7.5 m
Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 7.5 m but not exceeding 24 m
Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 24 m
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats
Other: Of a length not exceeding 7.5 m
Other: Other
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 89031000 and GST compliance.
It includes Other Physical/Chemical Analysis Instruments
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Inflatable Pleasure and Sports Boats; Nil for exempt items if applicable).
Under HSN 89031000, Inflatable Pleasure and Sports Boats attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.