---
title: "HSN Code for Motorboats (Non-Outboard) | HSN 89039100 GST Rate"
description: "Find HSN and GST Rates for 89039100 related to Motorboats (Non-Outboard) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89039100/"
---

# HSN Code 89039100: Motorboats (Non-Outboard)

- [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 |
| --- | --- | --- | --- | --- |
| Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 89039100 ?

It includes Electrically Operated Wrist-Watches (Opto-Electronic Display)

### How should mixed supplies be billed when Motorboats (Non-Outboard) is sold with other items?

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

### How much GST applies to Motorboats (Non-Outboard)?

Under HSN 89039100, Motorboats (Non-Outboard) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Motorboats (Non-Outboard)?

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

### Can we claim ITC on inputs used to trade Motorboats (Non-Outboard)?

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

### Does packaging or labelling change the GST for Motorboats (Non-Outboard)?

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.