HSN Code 89039200 -- – Yachts and other vessels for pleasure or sports; rowing boats and canoes – other (GST Rate 18%)

HSN Code 89039200

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

HSN89039200

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

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8903
Subheading: 890392
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

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 89039200?
HSN Code 89039200 is the official Harmonized System of Nomenclature code for Yachts and other vessels for pleasure or sports; rowing boats and canoes - other : motorboats, other than outboard motor, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 89039200?
HSN Code 89039200 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 89039200 belong to?
HSN Code 89039200 falls under Chapter 89 -- Ships, boats and floating structures of the GST tariff.
Scroll to Top