HSN Code 89071000: Inflatable rafts

HSN Code 89071000 represents Inflatable rafts under GST classification. This code helps businesses identify Inflatable rafts correctly for billing, taxation, and trade. With HSN Code 89071000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Inflatable rafts.

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Description of Goods for HSN Code 89071000

HSN Code 89071000 relates to the following description.

Description of Goods

Inflatable rafts

Chapter

89 - Ships, boats and floating structures

Sub Chapter

8907 - Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 89071000 not include?

Inflatable rafts does not include products with the following descriptions.

India’s Trade Performance — HSN Code 89071000 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

₹42 Cr

+209.16% vs FY 2023-24

0.0011% of India’s total exports

India’s Imports

FY 2024-25

₹24 Cr

+38.99% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

₹18 Cr

Trade Surplus

Surplus rank #2890 of 12657 HSN codes

% of Sub-Chapter 8907

FY 2024-25

62.51%

Share of Sub-Chapter 8907’s total exports in FY 2024-25

Import side: 39.04% of Sub-Chapter 8907’s imports

Rank Within Sub-Chapter 8907

FY 2024-25

#1 of 2

Position by export value among HSN codes in Sub-Chapter 8907

Import-side rank: #2 of 2

At a glance

57.62%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#3866

National Export Rank

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

+209.16%

Peak Growth Year

FY 2024-25 · strongest single-year move

62.51%

Contribution to Sub-Ch. 8907

Share of Sub-Chapter 8907 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6585

Balance

−25.06

Exports

2.73 ₹ Cr

0.0001% share

YoY

6.98% of Sub-Ch. 8907

Imports

27.79 ₹ Cr

0.0008% share

YoY

43.90% of Sub-Ch. 8907

FY 2019-20 Exp. Rank #6998

Balance

−11.63

Exports

1.88 ₹ Cr

0.0001% share

−31.14% YoY

12.76% of Sub-Ch. 8907

Imports

13.51 ₹ Cr

0.0004% share

−51.39% YoY

30.57% of Sub-Ch. 8907

FY 2020-21 Exp. Rank #6158

Balance

−4.48

Exports

4.12 ₹ Cr

0.0002% share

+119.15% YoY

18.52% of Sub-Ch. 8907

Imports

8.60 ₹ Cr

0.0003% share

−36.34% YoY

12.07% of Sub-Ch. 8907

FY 2021-22 Exp. Rank #5297

Balance

+4.84

Exports

11.60 ₹ Cr

0.0004% share

+181.55% YoY

39.52% of Sub-Ch. 8907

Imports

6.76 ₹ Cr

0.0001% share

−21.40% YoY

4.00% of Sub-Ch. 8907

FY 2022-23 Exp. Rank #4652

Balance

+10.15

Exports

20.26 ₹ Cr

0.0006% share

+74.66% YoY

39.84% of Sub-Ch. 8907

Imports

10.11 ₹ Cr

0.0002% share

+49.56% YoY

4.43% of Sub-Ch. 8907

FY 2023-24 Exp. Rank #5316

Balance

−3.44

Exports

13.54 ₹ Cr

0.0004% share

−33.17% YoY

40.14% of Sub-Ch. 8907

Imports

16.98 ₹ Cr

0.0003% share

+67.95% YoY

30.01% of Sub-Ch. 8907

FY 2024-25 Exp. Rank #3866

Balance

+18.26

Exports

41.86 ₹ Cr

0.0011% share

+209.16% YoY

62.51% of Sub-Ch. 8907

Imports

23.60 ₹ Cr

0.0004% share

+38.99% YoY

39.04% of Sub-Ch. 8907

CAGR · 7-Year

Exports

57.62% /yr

Imports

−2.69% /yr

Consistently Surplus
Sub-Chapter 8907 total

reference, FY 2024-25

Export

₹66.97 Cr

Import

₹60.45 Cr

Trade Balance

+6.52

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 89071000 and GST compliance.

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.

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.