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 or export of Non-Motorized Inflatable Boat (<=100kg).
Manage correct HSN codes and GST rates with BUSY.
HSN Code 89031200 relates to the following description.
Ships, boats and floating structures
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
9% or 20%
9% or 20%
18% or 40%
0%
18% for inflatable rowing boats and canoes; 40% for other inflatable yachts and pleasure or sports vessels.
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
9% or 20%
SGST
9% or 20%
IGST
18% or 40%
CESS
0%
18% for inflatable rowing boats and canoes; 40% for other inflatable yachts and pleasure or sports vessels.
Non-Motorized Inflatable Boat (<=100kg) 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: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) 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: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) 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 2025-26Nil
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 #7351 of 12872 HSN codes
% of Sub-Chapter 8903
FY 2025-260.00%
Share of Sub-Chapter 8903’s total exports in FY 2025-26
Import side: 0.23% of Sub-Chapter 8903’s imports
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
−0.05
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.27% of Sub-Ch. 8903
Balance
−0.10
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+100.00% YoY
0.48% of Sub-Ch. 8903
Balance
−0.09
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−10.00% YoY
0.15% of Sub-Ch. 8903
Balance
−0.06
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8903
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−33.33% YoY
0.23% of Sub-Ch. 8903
India exported ₹0.00 Crore worth of Non-Motorized Inflatable Boat (<=100kg) in FY 2025-26. Multi-year trend data is being compiled for this hsn code.
In FY 2025-26, India's imports of ₹0.06 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.06 Crore — ranking #7351 of 12872 by surplus magnitude.
Clear answers to common queries about HSN Code 89031200 and GST compliance.
It includes Motorboats (>24m, Non-Inflatable)
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).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 89031200, Non-Motorized Inflatable Boat (<=100kg) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.