HSN Code 89039900: Other Yachts, Canoes & Sport Vessels

HSN Code 89039900 represents Other Yachts, Canoes & Sport Vessels under GST classification. This code helps businesses identify Other Yachts, Canoes & Sport Vessels correctly for billing, taxation, and trade. With HSN Code 89039900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Yachts, Canoes & Sport Vessels .

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Description of Goods for HSN Code 89039900

HSN Code 89039900 relates to the following description.

Description of Goods

Other: Other

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 89039900 not include?

Other Yachts, Canoes & Sport Vessels 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

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 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

India’s Trade Performance — HSN Code 89039900 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1 Cr

−10.08% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹21 Cr

+91.33% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

−₹19 Cr

Trade Deficit

Surplus rank #9540 of 12657 HSN codes

% of Sub-Chapter 8903

FY 2024-25

6.66%

Share of Sub-Chapter 8903’s total exports in FY 2024-25

Import side: 35.18% of Sub-Chapter 8903’s imports

Rank Within Sub-Chapter 8903

FY 2024-25

#2 of 16

Position by export value among HSN codes in Sub-Chapter 8903

Import-side rank: #2 of 16

At a glance

#8191

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

−10.08%

Peak Growth Year

FY 2024-25 · strongest single-year move

6.66%

Contribution to Sub-Ch. 8903

Share of Sub-Chapter 8903 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8903

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8903

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8903

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8903

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8903

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8903

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8903

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8903

FY 2022-23 Exp. Rank #5056

Balance

+2.71

Exports

15.06 ₹ Cr

0.0004% share

YoY

98.37% of Sub-Ch. 8903

Imports

12.35 ₹ Cr

0.0002% share

YoY

66.83% of Sub-Ch. 8903

FY 2023-24 Exp. Rank #8089

Balance

−9.54

Exports

1.19 ₹ Cr

0.0000% share

−92.10% YoY

65.75% of Sub-Ch. 8903

Imports

10.73 ₹ Cr

0.0002% share

−13.12% YoY

51.46% of Sub-Ch. 8903

FY 2024-25 Exp. Rank #8191

Balance

−19.46

Exports

1.07 ₹ Cr

0.0000% share

−10.08% YoY

6.66% of Sub-Ch. 8903

Imports

20.53 ₹ Cr

0.0003% share

+91.33% YoY

35.18% of Sub-Ch. 8903

Sub-Chapter 8903 total

reference, FY 2024-25

Export

₹16.06 Cr

Import

₹58.36 Cr

Trade Balance

−42.30

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 89039900 and GST compliance.

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.

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.