HSN Code 89031100 represents Inflatable Boats (<=100kg, No Motor) under GST classification. This code helps businesses identify Inflatable Boats (<=100kg, No Motor) 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 Inflatable Boats (<=100kg, No Motor).
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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
14%
SGST
14%
IGST
28%
CESS
3%
Inflatable Boats (<=100kg, No Motor) 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
India’s Exports
FY 2024-25< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2024-25−< ₹1 Crore
Surplus rank #7610 of 12657 HSN codes
% of Sub-Chapter 8903
FY 2024-250.50%
Share of Sub-Chapter 8903’s total exports in FY 2024-25
Import side: 0.75% of Sub-Chapter 8903’s imports
Rank Within Sub-Chapter 8903
FY 2024-25#4 of 16
Position by export value among HSN codes in Sub-Chapter 8903
Import-side rank: #7 of 16
At a glance
#9843
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+166.67%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.50%
Contribution to Sub-Ch. 8903
Share of Sub-Chapter 8903 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, 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
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.
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.
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 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.
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).
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 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 Inflatable Boats (<=100kg, No Motor); Nil for exempt items if applicable).
Under HSN 89031100, Inflatable Boats (<=100kg, No Motor) 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.