HSN Code & GST Rate for Watches & Clocks - Chapter 91: Online Legal India

Watches and clocks are not just essential timekeeping devices, but also valuable accessories in the fashion and lifestyle industries. For businesses in the watch and clock sector, it’s crucial to understand the correct HSN code and corresponding GST rate to ensure tax compliance and avoid penalties. Chapter 91 of the Harmonized System of Nomenclature (HSN) provides specific classifications for watches, clocks, and their parts, outlining the applicable GST rates.

Additionally, obtaining GST registration is essential for businesses dealing with taxable goods and services like watches and clocks. GST registration helps ensure smooth transactions, proper tax reporting, and legal compliance.

In this blog, we will explore the HSN codes and GST rates for watches and clocks under Chapter 91, offering valuable insights for businesses in the timepiece industry. By understanding the correct classifications, tax rates, and the importance of GST registration, businesses can streamline operations and remain compliant with India’s tax regulations.

Rates (%)	Products Description	HSN Codes	Export and Import HSN Codes
18%	Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal	9101	91011100, 91011900, 91012100, 91012900, 91019110, 91019120, 91019190, 91019910, 91019920, 91019990
18%	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101	9102	91021100, 91021200, 91021900, 91022100, 91022900, 91029110, 91029120, 91029190, 91029910, 91029920, 91029990
18%	Clocks with watch movements, excluding clocks of heading 9104	9103	91031000, 91039000
18%	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	9104	91040000
18%	Other clocks	9105	91051100, 91051900, 91052100, 91052900, 91059100, 91059910, 91059990
18%	Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)	9106	91061000, 91069000
18%	Time switches with clock or watch movement or with synchronous motor	9107	91070000
18%	Watch movements, complete and assembled	9108	91081100, 91081200, 91081900, 91082000, 91089000
18%	Clock movements, complete and assembled	9109	91091000, 91091090, 91099000
18%	Complete clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements	9110	91101100, 91101200, 91101900, 91109000
18%	Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough	9110	91101100, 91101200, 91101900, 91109000
18%	Watch cases and parts thereof	9111	91111000, 91112000, 91118000, 91119000
18%	Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof]	9112	91122000, 91129000
18%	Cases for other than clocks, and parts thereof	9112	91122000, 91129000
18%	Watch straps, watch bands and watch bracelets, and parts thereof	9113	91131000, 91132010, 91132090, 91139010, 91139090
18%	Other clock or watch parts	9114	91141010, 91141020, 91142000, 91143010, 91143020, 91144010, 91144020, 91149030, 91149091, 91149092

Rates (%)

Products Description

HSN Codes

Export and Import HSN Codes

18%

Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal

9101

91011100, 91011900, 91012100, 91012900, 91019110, 91019120, 91019190, 91019910, 91019920, 91019990

18%

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101

9102

91021100, 91021200, 91021900, 91022100, 91022900, 91029110, 91029120, 91029190, 91029910, 91029920, 91029990

18%

Clocks with watch movements, excluding clocks of heading 9104

9103

91031000, 91039000

18%

Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels

9104

91040000

18%

Other clocks

9105

91051100, 91051900, 91052100, 91052900, 91059100, 91059910, 91059990

18%

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)

9106

91061000, 91069000

18%

Time switches with clock or watch movement or with synchronous motor

9107

91070000

18%

Watch movements, complete and assembled

9108

91081100, 91081200, 91081900, 91082000, 91089000

18%

Clock movements, complete and assembled

9109

91091000, 91091090, 91099000

18%

Complete clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

9110

91101100, 91101200, 91101900, 91109000

18%

Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough

9110

91101100, 91101200, 91101900, 91109000

18%

Watch cases and parts thereof

9111

91111000, 91112000, 91118000, 91119000

18%

Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof]