Last updated: February 22nd, 2020 6:58 PM

HSN Code and GST Rate for Clocks and Watches - HSN Chapter 91

After the implementation of GST in India, the GST Council introduced new tax slabs for all the products produced, imported or exported. The GST Council fixed new GST rates for In this article, we look at the HSN code and GST rate for clocks, watches and related parts which fall under Chapter 91 of HSN Code. This Chapter does not cover:

• Clock or watch glasses or weights (classified according to their constituent material);
• Watch chains (heading 7131 or 7117, as the case may be);
• Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114);
• Bearing balls (heading 7326 or 8482, as the case may be);
• Articles of heading 8412 constructed to work without an escapement;
• Ball bearings (heading 8482); or
• Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semiprecious stones (natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with a case of base metal inlaid with precious metal fall in heading 9102. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter. Click here to read on HSN Code and GST Rate for Zinc and Zinc Products – HSN Chapter 79

HSN Code Chapter 91 for Clocks and Watches

HSN Code	HSN Item Description	Policy	Policy Conditions	GST Rate in Percentage
9101	WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL
	Wrist-watches, electrically operated whether or not incorporating a stop-watch facility:
9101 11 00	With mechanical display only	Free		28
9101 19 00	Other	Free		28
	Other wrist-watches, whether or not incorporating a stop-watch facility :
9101 21 00	With automatic winding	Free		28
9101 29 00	Other	Free		28
	Other:
9101 91	Electrically operated :
9101 91 10	Pocket watches	Free		28
9101 91 20		StopwatchesFree		28
9101 91 90	Other	Free		28
9101 99	Other:
9101 99 10	Pocket watches	Free		28
9101 99 20		StopwatchesFree		28
9101 99 90	Other	Free		28
9102	WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING 9101
	Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
9102 11 00	With mechanical display only	Free		28
9102 12 00	With opto-electronic display only	Free		28
9102 19 00	Other	Free		28
	Other Wrist-watches, whether or not incorporating a stop-watch facility:
9102 21 00	With automatic winding	Free		28
9102 29 00	Other	Free		28
	Other:
9102 91	Electrically operated:
9102 91 10	Pocket watches	Free		28
9102 91 20		StopwatchesFree		28
9102 91 90	Other	Free		28
9102 99	Other:
9102 99 10	Pocket watches	Free		28
9102 99 20		StopwatchesFree		28
9102 99 90	Other	Free		28
9103	CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF HEADING 9104
9103 10 00	Electrically operated	Free		18
9103 90 00	Other	Free		18
9104 00 00	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	Free		28
9105	OTHER CLOCKS
	Alarm clocks :
9105 11 00	Electrically operated	Free	IS 302-2:26:1994	18
9105 19 00	Other	Free		18
	Wall clocks:
9105 21 00	Electrically operated	Free	IS 302-2:26:1994	18
9105 29 00	Other	Free		18
	Other:
9105 91 00	Battery, accumulator or mains powered	Free		18
9105 99	Other:
9105 99 10		TimepiecesFree		18
9105 99 90	Other	Free		18
9106	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 10 00	Time registers; time-recorders	Free		28
9106 90 00	Other	Free		28
9107 00 00	Time switches with clock or watch movement or with synchronous motor	Free		28
9108	WATCH MOVEMENTS, COMPLETE AND ASSEMBLED
	Electrically operated:
9108 11 00	With mechanical display only or with a device to which a mechanical display can be incorporated	Free		28
9108 12 00	With opto-electronic display only	Free		28
9108 19 00	Other	Free		28
9108 20 00	With automatic winding	Free		28
9108 90 00	Other	Free		28
9109	CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED
9109 10	Electrically operated:
9109 10 00	Of alarm clocks	Free		18
9109 10 90	Other	Free		18
9109 90 00	Other	Free		18
9110	COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS
	Of watches:
9110 11 00	Complete movements, unassembled or partly assembled (movement sets)	Free		28
9110 12 00	Incomplete movements, assembled	Free		28
9110 19 00	Rough movements	Free		28
9110 90 00	Other	Free		28
9111	WATCH CASES AND PARTS THEREOF
9111 10 00	Cases of precious metal or of metal clad with	Free		28
	precious metal
9111 20 00	Cases of base metal, whether or not gold- or silver-plated	Free		28
9111 80 00	Other cases	Free		28
9111 90 00	Parts	Free		28
9112	CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF
9112 20 00	Cases	Free		28
9112 90 00	Parts	Free		28
9113	WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF
9113 10 00	Of precious metal or of metal clad with precious metal	Free		28
9113 20	Of base metal, whether or not gold- or silver-plated:
9113 20 10	Parts	Free		28
9113 20 90	Other	Free		28
9113 90	Other:
9113 90 10	Parts	Free		28
9113 90 90	Other	Free		28
9114	OTHER CLOCK OR WATCH PARTS
9114 10	Springs, including hair-Springs:
9114 10 10	For watches	Free		18
9114 10 20	For clocks	Free		18
9114 20 00	Jewels	Free		18
9114 30	Dials:
9114 30 10	For watches	Free		18
9114 30 20	For clocks	Free		18
9114 40	Plates and bridges:
9114 40 10	For watches	Free		18
9114 40 20	For clocks	Free		18
9114 90	Other:
9114 90 30	Jewels	Free		18
	Other:
9114 90 91	For watches	Free		18
9114 90 92	For clocks	Free.		18

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.