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

HSN Code 89032300 represents Sailboats (>24m, Non-Inflatable) under GST classification. This code helps businesses identify Sailboats (>24m, Non-Inflatable) correctly for billing, taxation, and trade. With HSN Code 89032300, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Sailboats (>24m, Non-Inflatable).

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Description of Goods for HSN Code 89032300

HSN Code 89032300 relates to the following description.

Description of Goods

Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m

Chapter

89 - Ships, boats and floating structures

Sub Chapter

8903 - Yachts and other vessels for pleasure or sports; rowing boats and canoes

CGST

14%

SGST

14%

IGST

28%

CESS

3%

What does HSN Code 89032300 not include?

Sailboats (>24m, Non-Inflatable) 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: 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

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

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

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Frequently Asked Questions

Clear answers to common queries about HSN Code 89032300 and GST compliance.

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.

Important Disclaimer

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.