HSN code · Customs Tariff of India · GST rate
89031900 is the 8-digit HSN code for “Inflatable (including rigid hull inflatable) boats: Other”: tariff item 8903 19 00 under heading 8903 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 18% or 40%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 89Heading 8903Sub-heading 8903 19Tariff item 8903 19 00
Inflatable (including rigid hull inflatable) boats: Other
Tariff item 8903 19 00 · Heading 8903 · Chapter 89, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
890319008 digits: 89 + 03 + 19 + 008903 19 00OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 89 covers ships, boats and floating structures. It sits in Section XVII, vehicles; aircraft; vessels & associated transport equipment.
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8903 19 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Inflatable (including rigid hull inflatable) boats”.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 18% or 40%. No single rate is stated for 89031900 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 8903 (this code's heading) | |||
| Schedule II, S. No. 554Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8903 | Rowing boats and canoes | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Schedule III, S. No. 10Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8903 | Yachts and other vessels for pleasure or sports | 40%IGST 40% · CGST 20% · SGST/UTGST 20%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 8903, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 890319, goes on B2B tax invoices.
Many businesses show the full 89031900, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 8903, yachts and other vessels for pleasure or sports; rowing boats and canoes. The codes below sit closest to 89031900 in the Customs Tariff of India: codes elsewhere in chapter 89. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
89040000Heading 8904 · tariff item 8904 00 0089011030Heading 8901 · tariff item 8901 10 30Codes under other headings of chapter 89, ships, boats and floating structures. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 18% or 40%: Schedule II, S. No. 554 (18%); Schedule III, S. No. 10 (40%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 8903 or 890319; many businesses use the full 89031900.
Tariff item 8903 19 00 of the Customs Tariff of India, First Schedule: “Other”, under the line “Inflatable (including rigid hull inflatable) boats”, heading 8903 (“Yachts and other vessels for pleasure or sports; rowing boats and canoes”), in chapter 89 (ships, boats and floating structures), Section XVII (vehicles; aircraft; vessels & associated transport equipment). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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