HSN Code 89031100 represents Motor-Ready Inflatable Boats, Net Weight Excluding Motor Not Exceeding 100 kg under GST classification. This code helps businesses identify Motor-Ready Inflatable Boats, Net Weight Excluding Motor Not Exceeding 100 kg correctly for billing, taxation, and trade. With HSN Code 89031100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Motor-Ready Inflatable Boats, Net Weight Excluding Motor Not Exceeding 100 kg.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 89031100 relates to the following description.
Description of Goods
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
Chapter
89 - Ships, boats and floating structures
Sub Chapter
8903 - Yachts and other vessels for pleasure or sports; rowing boats and canoes
CGST
20%
SGST
20%
IGST
40%
CESS
0%
Motor-Ready Inflatable Boats, Net Weight Excluding Motor Not Exceeding 100 kg does not include products with the following descriptions.
Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable
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
Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable
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.
India’s Exports
FY 2025-26< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2025-26< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2025-26−< ₹1 Crore
Surplus rank #7733 of 12872 HSN codes
% of Sub-Chapter 8903
FY 2025-264.76%
Share of Sub-Chapter 8903’s total exports in FY 2025-26
Import side: 1.90% of Sub-Chapter 8903’s imports
Rank Within Sub-Chapter 8903
FY 2025-26#4 of 16
Position by export value among HSN codes in Sub-Chapter 8903
Import-side rank: #6 of 16
At a glance
#10210
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+166.67%
Peak Growth Year
FY 2024-25 · strongest single-year move
4.76%
Contribution to Sub-Ch. 8903
Share of Sub-Chapter 8903 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Balance
−0.65
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
3.52% of Sub-Ch. 8903
Balance
−0.22
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
1.66% of Sub-Ch. 8903
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−61.54% YoY
1.20% of Sub-Ch. 8903
Balance
−0.36
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+166.67% YoY
0.50% of Sub-Ch. 8903
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+76.00% YoY
0.75% of Sub-Ch. 8903
Balance
−0.46
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−50.00% YoY
4.76% of Sub-Ch. 8903
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+13.64% YoY
1.90% of Sub-Ch. 8903
India exported ₹0.04 Crore worth of Motor-Ready Inflatable Boats, Net Weight Excluding Motor Not Exceeding 100 kg in FY 2025-26. Multi-year trend data is being compiled for this hsn code.
In FY 2025-26, HSN Code 89031100 ranks #10210 out of 12872 HSN codes by total export value. Within Sub-Chapter 8903, it ranks #4 of 16. By trade surplus, it ranks #7733 of 12872.
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.
In FY 2025-26, India's imports of ₹0.50 Cr exceeded exports of ₹0.04 Cr, resulting in a trade deficit of ₹0.46 Crore — ranking #7733 of 12872 by surplus magnitude.
Among the 16 HSN codes under Sub-Chapter 8903, HSN Code 89031100 ranks #4 by export value — accounting for 4.76% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 1.90% share (rank #6).
Clear answers to common queries about HSN Code 89031100 and GST compliance.
It includes Motorboats (7.5 – 24m)
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Motor-Ready Inflatable Boats, Net Weight Excluding Motor Not Exceeding 100 kg; Nil for exempt items if applicable).
Under HSN 89031100, Motor-Ready Inflatable Boats, Net Weight Excluding Motor Not Exceeding 100 kg attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.