HSN Code 89039100
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor
HSN89039100
Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary motor
18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Yachts and other vessels for pleasure or sports; rowing boats and canoes - other. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is HSN Code 89039100?
HSN Code 89039100 is the official Harmonized System of Nomenclature code for Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : sail boats, with or without auxiliary, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 89039100?
HSN Code 89039100 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 89039100 belong to?
HSN Code 89039100 falls under Chapter 89 -- Ships, boats and floating structures of the GST tariff.