8903 HSN Code: Pleasure Yachts & Boats

HSN Sub Chapter 8903 represents Pleasure Yachts & Boats under GST classification. This code helps businesses identify Pleasure Yachts & Boats correctly for billing, taxation, and trade. With HSN Sub Chapter 8903, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pleasure Yachts & Boats.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
89	8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes	18%	5%

HSN Code 8903

Chapter: 89

Description: Yachts and other vessels for pleasure or sports; rowing boats and canoes

New GST Rate: 18% Old GST Rate: 5%

Tariff HSN	Description
89031000	Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable
89031100	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
89031200	Inflatable (including right hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
89031900	Inflatable (including right hull inflatable) boats: Other
89032100	Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5 m
89032200	Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5 m but not exceeding 24 m
89032300	Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m
89033100	Motorboats, other than inflatable, not including outboard motorboats : Of a length not exceeding 7.5 m
89033200	Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 7.5 m but not exceeding 24 m
89033300	Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 24 m
89039100	Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor
89039200	Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats
89039300	Other: Of a length not exceeding 7.5 m
89039900	Other: Other
89039910	Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes
89039990	Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other

HSN Code 89031000

Yachts and other vessels for pleasure or sports; rowing boats and canoes inflatable

HSN Code 89031100

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

HSN Code 89031200

Inflatable (including right hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

HSN Code 89031900

Inflatable (including right hull inflatable) boats: Other

HSN Code 89032100

Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5 m

HSN Code 89032200

Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5 m but not exceeding 24 m

HSN Code 89032300

Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m

HSN Code 89033100

Motorboats, other than inflatable, not including outboard motorboats : Of a length not exceeding 7.5 m

HSN Code 89033200

Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 7.5 m but not exceeding 24 m

HSN Code 89033300

Motorboats, other than inflatable, not including outboard motorboats : Of a length exceeding 24 m

HSN Code 89039100

Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor

HSN Code 89039200

Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motorboats

HSN Code 89039300

Other: Of a length not exceeding 7.5 m

HSN Code 89039900

Other: Other

HSN Code 89039910

Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : canoes

HSN Code 89039990

Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : - other : other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Phone Number*

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Order Number	Description
TN/46/ARA/2021	George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
GST-ARA-39/2020-21/B-58	Exide Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
GST-ARA-102/2018-19/B-28	C.S. Diesel Engineering Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
GST-ARA-56/2019-20/B-41	Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
GST-ARA-14/2018-19/B-71	As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
GUJ/GAAR/R/72/2020	Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
AAR No. KAR ADRG 21/2019	M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)

Order No. TN/46/ARA/2021

George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. GST-ARA-39/2020-21/B-58

Exide Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-102/2018-19/B-28

C.S. Diesel Engineering Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-56/2019-20/B-41

Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-14/2018-19/B-71

As Moloobhoy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GUJ/GAAR/R/72/2020

Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Order No. AAR No. KAR ADRG 21/2019

M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)

What products are classified under HSN 8903

It includes Pleasure Yachts & Boats

What are the e‑way bill and e‑invoice points while moving Pleasure Yachts & Boats?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Any import/export nuance for Pleasure Yachts & Boats?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Does packaging or branding change how GST applies to Pleasure Yachts & Boats?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Pleasure Yachts & Boats is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

How should I document Pleasure Yachts & Boats sent for job work?

Use a delivery challan for sending Pleasure Yachts & Boats to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Does MRP, weight or pack size change GST treatment for Pleasure Yachts & Boats?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

How do I bill a kit or combo that includes Pleasure Yachts & Boats?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

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.

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