HSN Code 89079000: Other Floating Structures

HSN Code 89079000 represents Other Floating Structures under GST classification. This code helps businesses identify Other Floating Structures correctly for billing, taxation, and trade. With HSN Code 89079000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Floating Structures .

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Description of Goods for HSN Code 89079000

HSN Code 89079000 relates to the following description.

Description of Goods

Other

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 89079000 not include?

Other Floating Structures does not include products with the following descriptions.

India’s Trade Performance — HSN Code 89079000 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

₹25 Cr

+24.43% vs FY 2023-24

0.0007% of India’s total exports

India’s Imports

FY 2024-25

₹37 Cr

−6.97% vs FY 2023-24

0.0006% of India’s total imports

Trade Balance

FY 2024-25

−₹12 Cr

Trade Deficit

Surplus rank #9176 of 12657 HSN codes

% of Sub-Chapter 8907

FY 2024-25

37.49%

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

Import side: 60.96% of Sub-Chapter 8907’s imports

Rank Within Sub-Chapter 8907

FY 2024-25

#2 of 2

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

Import-side rank: #1 of 2

At a glance

−5.99%

Export CAGR

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

#4565

National Export Rank

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

+72.34%

Peak Growth Year

FY 2022-23 · strongest single-year move

37.49%

Contribution to Sub-Ch. 8907

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

India Export-Import Trade Statistics for HSN Code 89079000

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 #3321

Balance

+0.86

Exports

36.37 ₹ Cr

0.0016% share

YoY

93.02% of Sub-Ch. 8907

Imports

35.51 ₹ Cr

0.0010% share

YoY

56.10% of Sub-Ch. 8907

FY 2019-20 Exp. Rank #4689

Balance

−17.82

Exports

12.86 ₹ Cr

0.0006% share

−64.64% YoY

87.30% of Sub-Ch. 8907

Imports

30.68 ₹ Cr

0.0009% share

−13.60% YoY

69.43% of Sub-Ch. 8907

FY 2020-21 Exp. Rank #4331

Balance

−44.54

Exports

18.13 ₹ Cr

0.0008% share

+40.98% YoY

81.48% of Sub-Ch. 8907

Imports

62.67 ₹ Cr

0.0022% share

+104.27% YoY

87.93% of Sub-Ch. 8907

FY 2021-22 Exp. Rank #4747

Balance

−144.33

Exports

17.75 ₹ Cr

0.0006% share

−2.10% YoY

60.48% of Sub-Ch. 8907

Imports

162.08 ₹ Cr

0.0035% share

+158.62% YoY

96.00% of Sub-Ch. 8907

FY 2022-23 Exp. Rank #4145

Balance

−187.54

Exports

30.59 ₹ Cr

0.0008% share

+72.34% YoY

60.16% of Sub-Ch. 8907

Imports

218.13 ₹ Cr

0.0038% share

+34.58% YoY

95.57% of Sub-Ch. 8907

FY 2023-24 Exp. Rank #4768

Balance

−19.43

Exports

20.18 ₹ Cr

0.0006% share

−34.03% YoY

59.83% of Sub-Ch. 8907

Imports

39.61 ₹ Cr

0.0007% share

−81.84% YoY

69.99% of Sub-Ch. 8907

FY 2024-25 Exp. Rank #4565

Balance

−11.74

Exports

25.11 ₹ Cr

0.0007% share

+24.43% YoY

37.49% of Sub-Ch. 8907

Imports

36.85 ₹ Cr

0.0006% share

−6.97% YoY

60.96% of Sub-Ch. 8907

CAGR · 7-Year

Exports

−5.99% /yr

Imports

0.62% /yr

Consistently Deficit
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 89079000 Export-Import Analysis

Export Decline: −5.99% CAGR Over 7 Years

India's exports under HSN Code 89079000 have declined at a compound annual rate of −5.99% over 7 fiscal years, falling from ₹36.37 Crore in FY 2018-19 to ₹25.11 Crore in FY 2024-25.

HSN Code 89079000 Ranked #4565 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 89079000 ranks #4565 out of 12657 HSN codes by total export value. Within Sub-Chapter 8907, it ranks #2 of 2. By trade surplus, it ranks #9176 of 12657.

FY 2022-23 Was the Strongest Growth Year for HSN Code 89079000 Exports

The strongest single-year export movement for HSN Code 89079000 was recorded in FY 2022-23, when exports surged by 72.34% over the prior year.

India Records a Trade Deficit of ₹11.74 Crore in HSN Code 89079000 Goods

In FY 2024-25, India's imports of ₹36.85 Cr exceeded exports of ₹25.11 Cr, resulting in a trade deficit of ₹11.74 Crore — ranking #9176 of 12657 by surplus magnitude.

Import Growth of 0.62% CAGR Signals Stable Import Dependency for Other Floating Structures

India's imports under HSN Code 89079000 have grown at 0.62% CAGR, reaching ₹36.85 Crore in FY 2024-25.

HSN Code 89079000 Contributes 37.49% of Sub-Chapter 8907 Exports — Ranked #2

Among the 2 HSN codes under Sub-Chapter 8907, HSN Code 89079000 ranks #2 by export value — accounting for 37.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 60.96% share (rank #1).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 89079000 and GST compliance.

What products are classified under HSN 89079000 ?

It includes Spectacle Lenses Of Other Materials

Any common misclassification issue with Other Floating Structures?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Does packaging or labelling change the GST for Other Floating Structures?

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.

Can we claim ITC on inputs used to trade Other Floating Structures?

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

How should mixed supplies be billed when Other Floating Structures is sold with other items?

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

Do e‑way bill and e‑invoice apply for Other Floating Structures?

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.

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.