What products are classified under HSN 89031900 ?
It includes Other| Of A Length Not Exceeding 7.5 M
HSN Code 89031900 represents Inflatable boats under GST classification. This code helps businesses identify Inflatable boats correctly for billing, taxation, and trade. With HSN Code 89031900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Inflatable boats.
HSN Code 89031900 relates to the following description:
| 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: Other | 14% | 14% | 28% | 3% |
Inflatable boats does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | |
| 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: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
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
It includes Other| Of A Length Not Exceeding 7.5 M
Under HSN 89031900, Inflatable boats attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Inflatable boats; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.