HSN Code 89031200: Non-Motorized Inflatable Boat (<=100kg)

Q: What products are classified under HSN 89031200 ?

It includes Motorboats (>24m, Non-Inflatable)

Q: How should mixed supplies be billed when Non-Motorized Inflatable Boat (<=100kg) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Motorized Inflatable Boat (<=100kg); Nil for exempt items if applicable).

Q: Does packaging or labelling change the GST for Non-Motorized Inflatable Boat (<=100kg)?

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.

Q: Can we claim ITC on inputs used to trade Non-Motorized Inflatable Boat (<=100kg)?

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

Q: How much GST applies to Non-Motorized Inflatable Boat (<=100kg)?

Under HSN 89031200, Non-Motorized Inflatable Boat (<=100kg) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Q: Any common misclassification issue with Non-Motorized Inflatable Boat (<=100kg)?

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

HSN Code 89031200 represents Non-Motorized Inflatable Boat (<=100kg) under GST classification. This code helps businesses identify Non-Motorized Inflatable Boat (<=100kg) correctly for billing, taxation, and trade. With HSN Code 89031200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-Motorized Inflatable Boat (<=100kg).

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
89	Ships, boats and floating structures	8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes	Inflatable (including right hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg	14%	14%	28%	3%

Description of goods

Inflatable (including right hull inflatable) boats: Not designed for use with a motor and unladen (net) weight 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%

HSN Code	Description
89031000	Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable
89031100	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
89031900	Inflatable (including right hull inflatable) boats: Other
89032100	Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5 m
89032200	Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5 m but not exceeding 24 m
89032300	Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m
89033100	Motorboats, other than inflatable, not including outboard motorboats : Of a length not exceeding 7.5 m
89033200	Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 7.5 m but not exceeding 24 m
89033300	Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 24 m
89039100	Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor
89039200	Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats
89039300	Other: Of a length not exceeding 7.5 m
89039900	Other: Other
89039910	Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes
89039990	Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other

HSN Code 89031000

Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable

HSN Code 89031100

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

HSN Code 89031900

Inflatable (including right hull inflatable) boats: Other

HSN Code 89032100

Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5 m

HSN Code 89032200

Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5 m but not exceeding 24 m

HSN Code 89032300

Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m

HSN Code 89033100

Motorboats, other than inflatable, not including outboard motorboats : Of a length not exceeding 7.5 m

HSN Code 89033200

Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 7.5 m but not exceeding 24 m

HSN Code 89033300

Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 24 m

HSN Code 89039100

Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor

HSN Code 89039200

Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats

HSN Code 89039300

Other: Of a length not exceeding 7.5 m

HSN Code 89039900

Other: Other

HSN Code 89039910

Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes

HSN Code 89039990

Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other

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What products are classified under HSN 89031200 ?

It includes Motorboats (>24m, Non-Inflatable)

How should mixed supplies be billed when Non-Motorized Inflatable Boat (<=100kg) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Motorized Inflatable Boat (<=100kg); Nil for exempt items if applicable).

Does packaging or labelling change the GST for Non-Motorized Inflatable Boat (<=100kg)?

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 Non-Motorized Inflatable Boat (<=100kg)?

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

How much GST applies to Non-Motorized Inflatable Boat (<=100kg)?

Under HSN 89031200, Non-Motorized Inflatable Boat (<=100kg) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Non-Motorized Inflatable Boat (<=100kg)?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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