--- title: "HSN Code for Other Yachts, Canoes & Sport Vessels | HSN 89039900 GST Rate" description: "Find HSN and GST Rates for 89039900 related to Other Yachts, Canoes & Sport Vessels with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-89039900/" --- # HSN Code 89039900: Other Yachts, Canoes & Sport Vessels - [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 | | --- | --- | --- | --- | --- | | Other: Other | 14% | 14% | 28% | 3% | ## Frequently asked questions ### What products are classified under HSN 89039900 ? It includes Other Vessels Including Warships & Lifeboats ### Does packaging or labelling change the GST for Other Yachts, Canoes & Sport Vessels? 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. ### Do e‑way bill and e‑invoice apply for Other Yachts, Canoes & Sport Vessels? 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 should mixed supplies be billed when Other Yachts, Canoes & Sport Vessels is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Yachts, Canoes & Sport Vessels; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Yachts, Canoes & Sport Vessels? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other Yachts, Canoes & Sport Vessels? Under HSN 89039900, Other Yachts, Canoes & Sport Vessels attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 89039900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−10.08% YoY) — 0.0000% of India's total exports - Imports: ₹21 Cr (+91.33% YoY) — 0.0003% of India's total imports - Trade balance: −₹19 Cr (Deficit); surplus rank #9540 of 12657 HSN codes - Share of Sub-Chapter 8903: 6.66% of its exports; import side 35.18% - Rank within Sub-Chapter 8903: #2 of 16 by export value; import-side #2 ### Key metrics - National export rank: #8191 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −10.08% in FY 2024-25 - Contribution to Sub-Ch. 8903: 6.66% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 89039900 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8903 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8903 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 15.06 | 0.0004% | — | 98.37% | 12.35 | 0.0002% | — | 66.83% | +2.71 | #5056 | | FY 2023-24 | 1.19 | 0.0000% | −92.10% | 65.75% | 10.73 | 0.0002% | −13.12% | 51.46% | −9.54 | #8089 | | FY 2024-25 | 1.07 | 0.0000% | −10.08% | 6.66% | 20.53 | 0.0003% | +91.33% | 35.18% | −19.46 | #8191 | ## Key trade insights: HSN Code 89039900 export-import analysis ### Export snapshot for HSN Code 89039900 India exported ₹1.07 Crore worth of Other Yachts, Canoes & Sport Vessels in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 89039900 ranked #8191 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 89039900 ranks #8191 out of 12657 HSN codes by total export value. Within Sub-Chapter 8903, it ranks #2 of 16. By trade surplus, it ranks #9540 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 89039900 exports The strongest single-year export movement for HSN Code 89039900 was recorded in FY 2024-25, when exports declined by 10.08% over the prior year. ### India records a trade deficit of ₹19.46 Crore in HSN Code 89039900 goods In FY 2024-25, India's imports of ₹20.53 Cr exceeded exports of ₹1.07 Cr, resulting in a trade deficit of ₹19.46 Crore — ranking #9540 of 12657 by surplus magnitude. ### HSN Code 89039900 contributes 6.66% of Sub-Chapter 8903 exports — ranked #2 Among the 16 HSN codes under Sub-Chapter 8903, HSN Code 89039900 ranks #2 by export value — accounting for 6.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 35.18% share (rank #2). ## Related HSN Codes in Sub-Chapter 8903 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 89033200: Motorboats (7.5 – 24m)](https://busy.in/hsn/hsn-89033200/) | ₹15 Cr | | #2 | HSN Code 89039900: Other Yachts, Canoes & Sport Vessels (this hsn code) | ₹1 Cr | | #3 | [HSN Code 89033300: Motorboats (>24m, Non-Inflatable)](https://busy.in/hsn/hsn-89033300/) | < ₹1 Crore | | #4 | [HSN Code 89031100: Inflatable Boats (<=100kg, No Motor)](https://busy.in/hsn/hsn-89031100/) | < ₹1 Crore | | #5 | [HSN Code 89039300: Other\| Of A Length Not Exceeding 7.5 M](https://busy.in/hsn/hsn-89039300/) | < ₹1 Crore | | — | [HSN Code 89031000: Sail Boats (with/without motor)](https://busy.in/hsn/hsn-89031000/) | Nil | | — | [HSN Code 89031200: Non-Motorized Inflatable Boat (<=100kg)](https://busy.in/hsn/hsn-89031200/) | Nil | | — | [HSN Code 89031900: Inflatable boats](https://busy.in/hsn/hsn-89031900/) | Nil | | — | [HSN Code 89032100: Sailboats (≤7.5m, Non-Inflatable)](https://busy.in/hsn/hsn-89032100/) | Nil | | — | [HSN Code 89032200: Sailboat (7.5-24m)](https://busy.in/hsn/hsn-89032200/) | Nil |