--- title: "HSN Code for Non-Motorized Inflatable Boat (<=100kg) | HSN 89031200 GST Rate" description: "Find HSN and GST Rates for 89031200 related to Non-Motorized Inflatable Boat (<=100kg) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-89031200/" --- # HSN Code 89031200: Non-Motorized Inflatable Boat (<=100kg) - [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: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 14% | 14% | 28% | 3% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 89031200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore (−10.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7344 of 12657 HSN codes - Share of Sub-Chapter 8903: 0.00% of its exports; import side 0.15% ## India export-import trade statistics: HSN Code 89031200 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% | — | 0.27% | −0.05 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +100.00% | 0.48% | −0.10 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −10.00% | 0.15% | −0.09 | — | ## Key trade insights: HSN Code 89031200 export-import analysis ### Export snapshot for HSN Code 89031200 India exported ₹0.00 Crore worth of Non-Motorized Inflatable Boat (<=100kg) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹0.09 Crore in HSN Code 89031200 goods In FY 2024-25, India's imports of ₹0.09 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.09 Crore — ranking #7344 of 12657 by surplus magnitude. ## 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)](https://busy.in/hsn/hsn-89031100/) | < ₹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) (this hsn code) | 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 |