--- title: "HSN Code for Inflatable Boats (<=100kg, No Motor) | HSN 89031100 GST Rate" description: "Find HSN and GST Rates for 89031100 related to Inflatable Boats (<=100kg, No Motor) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-89031100/" --- # HSN Code 89031100: Inflatable Boats (<=100kg, No 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 | | --- | --- | --- | --- | --- | | 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 | 14% | 14% | 28% | 3% | ## Frequently asked questions ### What products are classified under HSN 89031100 ? It includes Motorboats (7.5 – 24m) ### Do e‑way bill and e‑invoice apply for Inflatable Boats (<=100kg, No Motor)? 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 Inflatable Boats (<=100kg, No Motor) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Inflatable Boats (<=100kg, No Motor); Nil for exempt items if applicable). ### How much GST applies to Inflatable Boats (<=100kg, No Motor)? Under HSN 89031100, Inflatable Boats (<=100kg, No Motor) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Inflatable Boats (<=100kg, No Motor)? 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 Inflatable Boats (<=100kg, No Motor)? 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 89031100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+166.67% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+76.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7610 of 12657 HSN codes - Share of Sub-Chapter 8903: 0.50% of its exports; import side 0.75% - Rank within Sub-Chapter 8903: #4 of 16 by export value; import-side #7 ### Key metrics - National export rank: #9843 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +166.67% in FY 2024-25 - Contribution to Sub-Ch. 8903: 0.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 89031100 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. 8903 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8903 | 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% | < ₹1 Crore | 0.0000% | — | 3.52% | −0.65 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 1.66% | < ₹1 Crore | 0.0000% | −61.54% | 1.20% | −0.22 | #10223 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +166.67% | 0.50% | < ₹1 Crore | 0.0000% | +76.00% | 0.75% | −0.36 | #9843 | ## Key trade insights: HSN Code 89031100 export-import analysis ### Export snapshot for HSN Code 89031100 India exported ₹0.08 Crore worth of Inflatable Boats (<=100kg, No Motor) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 89031100 ranked #9843 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 89031100 ranks #9843 out of 12657 HSN codes by total export value. Within Sub-Chapter 8903, it ranks #4 of 16. By trade surplus, it ranks #7610 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 89031100 exports The strongest single-year export movement for HSN Code 89031100 was recorded in FY 2024-25, when exports surged by 166.67% over the prior year. ### India records a trade deficit of ₹0.36 Crore in HSN Code 89031100 goods In FY 2024-25, India's imports of ₹0.44 Cr exceeded exports of ₹0.08 Cr, resulting in a trade deficit of ₹0.36 Crore — ranking #7610 of 12657 by surplus magnitude. ### HSN Code 89031100 contributes 0.50% of Sub-Chapter 8903 exports — ranked #4 Among the 16 HSN codes under Sub-Chapter 8903, HSN Code 89031100 ranks #4 by export value — accounting for 0.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.75% share (rank #7). ## Related HSN Codes in Sub-Chapter 8903 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 89033200: Motorboats (7.5 – 24m)](https://busy.in/hsn/hsn-89033200/) | ₹15 Cr | | #2 | [HSN Code 89039900: Other Yachts, Canoes & Sport Vessels](https://busy.in/hsn/hsn-89039900/) | ₹1 Cr | | #3 | [HSN Code 89033300: Motorboats (>24m, Non-Inflatable)](https://busy.in/hsn/hsn-89033300/) | < ₹1 Crore | | #4 | HSN Code 89031100: Inflatable Boats (<=100kg, No Motor) (this hsn code) | < ₹1 Crore | | #5 | [HSN Code 89039300: Other\| Of A Length Not Exceeding 7.5 M](https://busy.in/hsn/hsn-89039300/) | < ₹1 Crore | | — | [HSN Code 89031000: Sail Boats (with/without motor)](https://busy.in/hsn/hsn-89031000/) | Nil | | — | [HSN Code 89031200: Non-Motorized Inflatable Boat (<=100kg)](https://busy.in/hsn/hsn-89031200/) | Nil | | — | [HSN Code 89031900: Inflatable boats](https://busy.in/hsn/hsn-89031900/) | Nil | | — | [HSN Code 89032100: Sailboats (≤7.5m, Non-Inflatable)](https://busy.in/hsn/hsn-89032100/) | Nil | | — | [HSN Code 89032200: Sailboat (7.5-24m)](https://busy.in/hsn/hsn-89032200/) | Nil |