---
title: "HSN Code for Canoes | HSN 89039200 GST Rate"
description: "Find HSN and GST Rates for 89039200 related to Canoes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89039200/"
---

# HSN Code 89039200: Canoes

- [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 : motorboats, other than outboard motorboats | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 89039200 ?

It includes Mechanisms for Musical Boxes

### How much GST applies to Canoes?

Under HSN 89039200, Canoes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Canoes?

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 Canoes?

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.

### Any common misclassification issue with Canoes?

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 Canoes is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Canoes?

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.