---
title: "8907 HSN Code | HSN Code for Floating structures & buoys in India"
description: "Know more about 8907 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8907 covering Floating structures & buoys."
canonical: "https://busy.in/hsn/sub-chapter-8907/"
---

# HSN Sub-chapter 8907: Floating structures & buoys

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

Part of [Chapter 89: Floating Structures, Ships, Boats](https://busy.in/hsn/chapter-89/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 89071000 | [Inflatable rafts](https://busy.in/hsn/hsn-89071000/) |
| 89079000 | [Other Floating Structures](https://busy.in/hsn/hsn-89079000/) |

## Frequently asked questions

### What products are classified under HSN 8907

It includes Floating structures & buoys

### Does MRP, weight or pack size change GST treatment for Floating structures & buoys?

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 Floating structures & buoys?

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.

### What are the e‑way bill and e‑invoice points while moving Floating structures & buoys?

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.

### Can I claim ITC on inputs and services used for Floating structures & buoys?

If your outward supply of Floating structures & buoys is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### If I repair and return Floating structures & buoys, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

## India's trade performance: HSN Sub-Chapter 8907 (FY 2024-25)

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

- Exports: ₹67 Cr (+98.55% YoY) — 0.0018% of India's total exports
- Imports: ₹60 Cr (+6.82% YoY) — 0.0010% of India's total imports
- Trade balance: ₹7 Cr (Surplus); surplus rank #484 of 1233 sub-chapters
- Share of Chapter 89: 0.19% of its exports; import side 0.15%
- Rank within Chapter 89: #5 of 8 by export value; import-side #6

### Key metrics

- Export CAGR: 9.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #877 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +98.55% in FY 2024-25
- Contribution to Ch. 89: 0.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8907

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 Ch. 89 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 89 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 39.10 | 0.0017% | — | 0.10% | 63.30 | 0.0018% | — | 0.16% | −24.20 | #869 |
| FY 2019-20 | 14.73 | 0.0007% | −62.33% | 0.05% | 44.19 | 0.0013% | −30.19% | 0.11% | −29.46 | #972 |
| FY 2020-21 | 22.25 | 0.0010% | +51.05% | 0.07% | 71.27 | 0.0024% | +61.28% | 0.23% | −49.02 | #934 |
| FY 2021-22 | 29.35 | 0.0009% | +31.91% | 0.11% | 168.84 | 0.0037% | +136.90% | 0.53% | −139.49 | #936 |
| FY 2022-23 | 50.85 | 0.0014% | +73.25% | 0.16% | 228.24 | 0.0040% | +35.18% | 0.40% | −177.39 | #886 |
| FY 2023-24 | 33.73 | 0.0009% | −33.67% | 0.10% | 56.59 | 0.0010% | −75.21% | 0.18% | −22.86 | #953 |
| FY 2024-25 | 66.97 | 0.0018% | +98.55% | 0.19% | 60.45 | 0.0010% | +6.82% | 0.15% | +6.52 | #877 |

- CAGR (7-year): exports 9.38%/yr, imports -0.76%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8907 export-import analysis

### Consistent export growth: 9.38% CAGR over 7 years

India's exports under HSN Sub-Chapter 8907 have grown at a compound annual rate of 9.38% over 7 fiscal years, rising from ₹39.10 Crore in FY 2018-19 to ₹66.97 Crore in FY 2024-25.

### HSN Sub-Chapter 8907 ranked #877 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8907 ranks #877 out of 1233 sub-chapters by total export value. Within Chapter 89, it ranks #5 of 8. By trade surplus, it ranks #484 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 8907 exports

The strongest single-year export movement for HSN Sub-Chapter 8907 was recorded in FY 2024-25, when exports surged by 98.55% over the prior year.

### India maintains a trade surplus of ₹6.52 Crore in HSN Sub-Chapter 8907 goods

In FY 2024-25, India's exports of ₹66.97 Cr exceeded imports of ₹60.45 Cr, resulting in a trade surplus of ₹6.52 Crore — ranking #484 of 1233 by surplus magnitude.

### Import growth of -0.76% CAGR signals stable import dependency for Floating structures & buoys

India's imports under HSN Sub-Chapter 8907 have grown at -0.76% CAGR, reaching ₹60.45 Crore in FY 2024-25.

### HSN Sub-Chapter 8907 contributes 0.19% of Chapter 89 exports — ranked #5

Among the 8 sub-chapters under Chapter 89, HSN Sub-Chapter 8907 ranks #5 by export value — accounting for 0.19% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #6).

## Related Sub-Chapters in Chapter 89

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8901: Cruise & Cargo Ships](https://busy.in/hsn/sub-chapter-8901/) | ₹21,380 Cr |
| #2 | [HSN Sub-Chapter 8905: Vessels, floating docks & platforms](https://busy.in/hsn/sub-chapter-8905/) | ₹8,509 Cr |
| #3 | [HSN Sub-Chapter 8906: Vessels and warships](https://busy.in/hsn/sub-chapter-8906/) | ₹4,105 Cr |
| #4 | [HSN Sub-Chapter 8904: Tugs & Pusher Craft](https://busy.in/hsn/sub-chapter-8904/) | ₹2,093 Cr |
| #5 | HSN Sub-Chapter 8907: Floating structures & buoys (this hsn sub-chapter) | ₹67 Cr |
| #6 | [HSN Sub-Chapter 8903: Pleasure Yachts & Boats](https://busy.in/hsn/sub-chapter-8903/) | ₹16 Cr |
| #7 | [HSN Sub-Chapter 8902: Fishing Vessels](https://busy.in/hsn/sub-chapter-8902/) | ₹6 Cr |
| #8 | [HSN Sub-Chapter 8908: Vessels for breaking up](https://busy.in/hsn/sub-chapter-8908/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8901 | [Cruise & Cargo Ships](https://busy.in/hsn/sub-chapter-8901/) |
| 8902 | [Fishing Vessels](https://busy.in/hsn/sub-chapter-8902/) |
| 8903 | [Pleasure Yachts & Boats](https://busy.in/hsn/sub-chapter-8903/) |
| 8904 | [Tugs & Pusher Craft](https://busy.in/hsn/sub-chapter-8904/) |
| 8905 | [Vessels, floating docks & platforms](https://busy.in/hsn/sub-chapter-8905/) |
| 8906 | [Vessels and warships](https://busy.in/hsn/sub-chapter-8906/) |
| 8908 | [Vessels for breaking up](https://busy.in/hsn/sub-chapter-8908/) |