---
title: "HSN Code for Inflatable rafts | HSN 89071000 GST Rate"
description: "Find HSN and GST Rates for 89071000 related to Inflatable rafts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89071000/"
---

# HSN Code 89071000: Inflatable rafts

- [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 8907: Floating structures & buoys](https://busy.in/hsn/sub-chapter-8907/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Inflatable rafts | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 89071000 ?

It includes Spectacle Lenses Of Glass | Other

### Any common misclassification issue with Inflatable rafts?

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 Inflatable rafts is sold with other items?

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

### How much GST applies to Inflatable rafts?

Under HSN 89071000, Inflatable rafts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Inflatable rafts?

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

### Do e‑way bill and e‑invoice apply for Inflatable rafts?

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.

### Does packaging or labelling change the GST for Inflatable rafts?

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.

## India's trade performance: HSN Code 89071000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹42 Cr (+209.16% YoY) — 0.0011% of India's total exports
- Imports: ₹24 Cr (+38.99% YoY) — 0.0004% of India's total imports
- Trade balance: ₹18 Cr (Surplus); surplus rank #2890 of 12657 HSN codes
- Share of Sub-Chapter 8907: 62.51% of its exports; import side 39.04%
- Rank within Sub-Chapter 8907: #1 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 57.62% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3866 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +209.16% in FY 2024-25
- Contribution to Sub-Ch. 8907: 62.51% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 89071000

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. 8907 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8907 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.73 | 0.0001% | — | 6.98% | 27.79 | 0.0008% | — | 43.90% | −25.06 | #6585 |
| FY 2019-20 | 1.88 | 0.0001% | −31.14% | 12.76% | 13.51 | 0.0004% | −51.39% | 30.57% | −11.63 | #6998 |
| FY 2020-21 | 4.12 | 0.0002% | +119.15% | 18.52% | 8.60 | 0.0003% | −36.34% | 12.07% | −4.48 | #6158 |
| FY 2021-22 | 11.60 | 0.0004% | +181.55% | 39.52% | 6.76 | 0.0001% | −21.40% | 4.00% | +4.84 | #5297 |
| FY 2022-23 | 20.26 | 0.0006% | +74.66% | 39.84% | 10.11 | 0.0002% | +49.56% | 4.43% | +10.15 | #4652 |
| FY 2023-24 | 13.54 | 0.0004% | −33.17% | 40.14% | 16.98 | 0.0003% | +67.95% | 30.01% | −3.44 | #5316 |
| FY 2024-25 | 41.86 | 0.0011% | +209.16% | 62.51% | 23.60 | 0.0004% | +38.99% | 39.04% | +18.26 | #3866 |

- CAGR (7-year): exports 57.62%/yr, imports -2.69%/yr (consistently Surplus)

## Key trade insights: HSN Code 89071000 export-import analysis

### Consistent export growth: 57.62% CAGR over 7 years

India's exports under HSN Code 89071000 have grown at a compound annual rate of 57.62% over 7 fiscal years, rising from ₹2.73 Crore in FY 2018-19 to ₹41.86 Crore in FY 2024-25.

### HSN Code 89071000 ranked #3866 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 89071000 ranks #3866 out of 12657 HSN codes by total export value. Within Sub-Chapter 8907, it ranks #1 of 2. By trade surplus, it ranks #2890 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 89071000 exports

The strongest single-year export movement for HSN Code 89071000 was recorded in FY 2024-25, when exports surged by 209.16% over the prior year.

### India maintains a trade surplus of ₹18.26 Crore in HSN Code 89071000 goods

In FY 2024-25, India's exports of ₹41.86 Cr exceeded imports of ₹23.60 Cr, resulting in a trade surplus of ₹18.26 Crore — ranking #2890 of 12657 by surplus magnitude.

### Import growth of -2.69% CAGR signals stable import dependency for Inflatable rafts

India's imports under HSN Code 89071000 have grown at -2.69% CAGR, reaching ₹23.60 Crore in FY 2024-25.

### HSN Code 89071000 contributes 62.51% of Sub-Chapter 8907 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 8907, HSN Code 89071000 ranks #1 by export value — accounting for 62.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 39.04% share (rank #2).

## Related HSN Codes in Sub-Chapter 8907

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 89071000: Inflatable rafts (this hsn code) | ₹42 Cr |
| #2 | [HSN Code 89079000: Other Floating Structures](https://busy.in/hsn/hsn-89079000/) | ₹25 Cr |