What is HSN code 89039100?

HSN code 89039100 is a classification under the Harmonized System of Nomenclature used to identify goods for GST in India. The goods description and applicable GST rate are shown in the details on this page.

What is the GST rate for HSN code 89039100?

The GST rate applicable to HSN 89039100 is shown in the details above. GST rates are revised from time to time through CBIC notifications, so always confirm the current rate before raising an invoice.

How many digits does an HSN code have?

Under Indian GST, HSN codes are 2, 4, 6 or 8 digits. Businesses quote 4, 6 or 8 digits on invoices depending on turnover; code 89039100 follows this same structure.

What is the structure of HSN code 89039100?

An HSN code breaks down into a 2-digit Chapter, 4-digit Heading and 6-digit Sub-heading, extending to an 8-digit tariff item in India. Code 89039100 sits within this hierarchy.

Where is the HSN code used?

HSN codes are quoted on GST invoices and in GSTR-1 returns, and are used to classify goods for GST rate determination and customs.

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HSN Code & GST Rates for Yachts And Other Vessels :- 89039100

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HSN Code

89039100

Harmonized System of Nomenclature

Chapter: 89
Heading: 8903
Sub-heading: 890391
Type: Tariff item (8-digit)
Classification: HSN (GST)

HSN Code 89039100 provides the tax classification for Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor under Chapter 89 – Ships, Boats And Floating Str of the GST tariff. Businesses dealing in Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor must use this code for proper invoicing and return filing. Applicable taxes include CGST at N.a., SGST/UTGST at N.a., and IGST at N.a.. The recognized unit of measurement is N.a.

HSN Codes under Chapter 89 – Ships, Boats And Floating Str

Below are related HSN codes from Chapter 89 – Ships, Boats And Floating Str for your reference:

Chapter	HSN Code	Description	CGST	SGST/UTGST	IGST
Ships, Boats And Floating Str...	89011010	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	N.a.	N.a.	N.a.
Ships, Boats And Floating Str...	89011020	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	N.a.	N.a.	N.a.
Ships, Boats And Floating Str...	89011030	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	N.a.	N.a.	N.a.
Ships, Boats And Floating Str...	89011040	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	2.50%	2.50%	5.00%
Ships, Boats And Floating Str...	89011090	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	0.025	0.025	0.05
Ships, Boats And Floating Str...	89012000	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	0.025	0.025	0.05
Ships, Boats And Floating Str...	89013000	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	0.025	0.025	0.05
Ships, Boats And Floating Str...	89019000	Cruise Ships, Excursion Boats , Ferry-Boats, Cargo...	0.025	0.025	0.05
Ships, Boats And Floating Str...	89020010	Fishing Vessels; Factory Ships And Other Vessels F...	2.50%	2.50%	5.00%
Ships, Boats And Floating Str...	89020090	Fishing Vessels; Factory Ships And Other Vessels F...	0.025	0.025	0.05

GST Rates for HSN 89039100

The taxation of Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor under HSN Code 89039100 depends on supply location. Intrastate transactions require CGST at N.a. and SGST/UTGST at N.a.. Interstate supplies are charged IGST at N.a.. Invoices should consistently use N.a for Ships, Boats And Floating Str goods under Chapter 89.

Who Should Use HSN Code 89039100?

Manufacturers, wholesalers, retailers, and exporters dealing in Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor are required to mention HSN 89039100 on all tax documents. This classification under Ships, Boats And Floating Str applies to businesses of all sizes operating within Chapter 89. Proper usage ensures accurate return filing and audit compliance.

Business Registration Requirements

Starting a business involving Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor? GST registration is mandatory for collecting and remitting taxes on HSN 89039100 goods. Companies planning international trade within Ships, Boats And Floating Str must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Accurate HSN Code 89039100 usage for Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor simplifies reconciliation and protects against penalties. Keep current with N.a., N.a., and N.a. updates for Chapter 89 – Ships, Boats And Floating Str to ensure ongoing compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 89039100 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 89039100 for accurate classification of Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor.

Can I claim input tax credit on Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor purchases?

Yes, registered businesses can claim input tax credit on Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor purchases made under HSN 89039100. Ensure your supplier mentions correct HSN code and GST rates (N.a., N.a.) on the invoice.

What is the difference between CGST and IGST for HSN 89039100?

CGST at N.a. plus SGST/UTGST at N.a. applies when Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor is sold within the same state. IGST at N.a. is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor domestically?

No, Import Export Code is only required if you plan to import or export Yachts And Other Vessels For Pleasure Or Sports; Rowing Boats And Canoes - Other : Sail Boats, With Or Without Auxiliary Motor internationally. For domestic trade within Ships, Boats And Floating Str, GST registration is sufficient.