--- title: "HSN Code for Inflatable boats | HSN 89031900 GST Rate" description: "Find HSN and GST Rates for 89031900 related to Inflatable boats with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-89031900/" --- # HSN Code 89031900: Inflatable boats - [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: Other | 14% | 14% | 28% | 3% | ## Frequently asked questions ### What products are classified under HSN 89031900 ? It includes Other| Of A Length Not Exceeding 7.5 M ### How much GST applies to Inflatable boats? Under HSN 89031900, Inflatable boats attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Inflatable boats? 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. ### How should mixed supplies be billed when Inflatable boats is sold with other items? 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). ### Can we claim ITC on inputs used to trade Inflatable boats? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Inflatable boats? 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. ### Any common misclassification issue with Inflatable boats? 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 89031900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−58.39% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7754 of 12657 HSN codes - Share of Sub-Chapter 8903: 0.00% of its exports; import side 1.06% ### Key metrics - Peak growth year: +1,900.00% in FY 2023-24 - Contribution to Sub-Ch. 8903: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 89031900 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 | < ₹1 Crore | 0.0000% | — | 0.13% | 1.53 | 0.0000% | — | 8.28% | −1.51 | #10152 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +1,900.00% | 22.10% | 1.49 | 0.0000% | −2.61% | 7.15% | −1.09 | #8975 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −58.39% | 1.06% | −0.62 | — | ## Key trade insights: HSN Code 89031900 export-import analysis ### Export snapshot for HSN Code 89031900 India exported ₹0.00 Crore worth of Inflatable boats in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 89031900 exports The strongest single-year export movement for HSN Code 89031900 was recorded in FY 2023-24, when exports surged by 1,900.00% over the prior year. ### India records a trade deficit of ₹0.62 Crore in HSN Code 89031900 goods In FY 2024-25, India's imports of ₹0.62 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.62 Crore — ranking #7754 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)](https://busy.in/hsn/hsn-89031200/) | Nil | | — | HSN Code 89031900: Inflatable boats (this hsn code) | 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 |