---
title: "HSN Code for Other Floating Structures	 | HSN 89079000 GST Rate"
description: "Find HSN and GST Rates for 89079000 related to Other Floating Structures	 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-89079000/"
---

# HSN Code 89079000: Other Floating Structures

- [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 |
| --- | --- | --- | --- | --- |
| Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 89079000 (FY 2024-25)

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

- Exports: ₹25 Cr (+24.43% YoY) — 0.0007% of India's total exports
- Imports: ₹37 Cr (−6.97% YoY) — 0.0006% of India's total imports
- Trade balance: −₹12 Cr (Deficit); surplus rank #9176 of 12657 HSN codes
- Share of Sub-Chapter 8907: 37.49% of its exports; import side 60.96%
- Rank within Sub-Chapter 8907: #2 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: -5.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4565 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +72.34% in FY 2022-23
- Contribution to Sub-Ch. 8907: 37.49% of its exports (FY 2024-25)

## India export-import trade statistics: 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 | 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 | 36.37 | 0.0016% | — | 93.02% | 35.51 | 0.0010% | — | 56.10% | +0.86 | #3321 |
| FY 2019-20 | 12.86 | 0.0006% | −64.64% | 87.30% | 30.68 | 0.0009% | −13.60% | 69.43% | −17.82 | #4689 |
| FY 2020-21 | 18.13 | 0.0008% | +40.98% | 81.48% | 62.67 | 0.0022% | +104.27% | 87.93% | −44.54 | #4331 |
| FY 2021-22 | 17.75 | 0.0006% | −2.10% | 60.48% | 162.08 | 0.0035% | +158.62% | 96.00% | −144.33 | #4747 |
| FY 2022-23 | 30.59 | 0.0008% | +72.34% | 60.16% | 218.13 | 0.0038% | +34.58% | 95.57% | −187.54 | #4145 |
| FY 2023-24 | 20.18 | 0.0006% | −34.03% | 59.83% | 39.61 | 0.0007% | −81.84% | 69.99% | −19.43 | #4768 |
| FY 2024-25 | 25.11 | 0.0007% | +24.43% | 37.49% | 36.85 | 0.0006% | −6.97% | 60.96% | −11.74 | #4565 |

- CAGR (7-year): exports -5.99%/yr, imports 0.62%/yr (consistently Deficit)

## 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).

## 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](https://busy.in/hsn/hsn-89071000/) | ₹42 Cr |
| #2 | HSN Code 89079000: Other Floating Structures	 (this hsn code) | ₹25 Cr |