---
title: "HSN Code for Sailboats (>24m, Non-Inflatable) | HSN 89032300 GST Rate"
description: "Find HSN and GST Rates for 89032300 related to Sailboats (>24m, Non-Inflatable) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89032300/"
---

# HSN Code 89032300: Sailboats (>24m, Non-Inflatable)

- [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 |
| --- | --- | --- | --- | --- |
| Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m | 14% | 14% | 28% | 3% |

## Frequently asked questions

### What products are classified under HSN 89032300 ?

It includes Dredgers

### Any common misclassification issue with Sailboats (>24m, Non-Inflatable)?

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

### How should mixed supplies be billed when Sailboats (>24m, Non-Inflatable) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sailboats (>24m, Non-Inflatable); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Sailboats (>24m, Non-Inflatable)?

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.

### How much GST applies to Sailboats (>24m, Non-Inflatable)?

Under HSN 89032300, Sailboats (>24m, Non-Inflatable) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Sailboats (>24m, Non-Inflatable)?

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