What products are classified under HSN 89033100 ?
It includes Drilling or production platforms
HSN Code 89033100 represents Yachts & Vessels for Pleasure or Sports (≤7.5m) under GST classification. This code helps businesses identify Yachts & Vessels for Pleasure or Sports (≤7.5m) correctly for billing, taxation, and trade. With HSN Code 89033100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Yachts & Vessels for Pleasure or Sports (≤7.5m) .
HSN Code 89033100 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 | Motorboats, other than inflatable, not including outboard motorboats : Of a length not exceeding 7.5 m | 14% | 14% | 28% | 3% |
Description of goods
Motorboats, other than inflatable, not including outboard motorboats : Of a length not exceeding 7.5 m
Chapter
89 – Ships, boats and floating structures
Sub Chapter
8903 – Yachts and other vessels for pleasure or sports; rowing boats and canoes
Yachts & Vessels for Pleasure or Sports (≤7.5m) 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 | |
| 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 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
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 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 Drilling or production platforms
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Yachts & Vessels for Pleasure or Sports (≤7.5m); 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.
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.
Under HSN 89033100, Yachts & Vessels for Pleasure or Sports (≤7.5m) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.