GST Rate on Watches and Clocks

GST rate for watches and clocks are based on chapter 91 of the HSN code system. The GST Council in preparation for July 2017 rollout of the GST regime, fixed the GST rate for watches and clocks in a meeting held on 18th May 2017. In this article, we look at the

GST rate for watches and clocks in detail.

HSN Code for Watches and Clocks

GST rate for clocks and watches and parts of clocks or watches are provided under chapter 91 of the HSN code. Based on the HSN code, the GST rate of 12% or 18% or 28% is applicable. Only braille watches are taxable at 12% GST. All other types of watches and clocks are taxable at 18% or 28% GST.

Clocks Attracting 18% GST

Clocks with watch movements
Other clocks
Clock movements, complete and assembled
Clock parts

Click here to read on GST Rate for Electronics, Television and Audio Equipment

Watches and Clocks Attracting 28% GST

Wristwatches, pocketwatches and other watches, including stopwatches, with the case of precious metal or of metal clad with precious metal.
Wristwatches, pocketwatches and other watches, including stopwatches.
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.
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.
Time switches with clock or watch movement or with synchronous motor.
Watch movements, complete and assembled.
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.
Watch cases and parts.
Clock cases and cases of a similar type for other goods of this chapter, and parts.
Watch straps, watch bands and watch bracelets, and parts.
Other watch parts.

Click here to find the GST rate for mobile phones and electronics. You can know more about GST at IndiaFilings GST Portal

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Frequently Asked Questions

Common questions about GST Rate on Watches and Clocks in India 2023.

Most regular wristwatches, pocket watches, and clocks attract a GST rate of 28% under the HSN code chapter 91. This includes watches with precious metal cases, instrument panel clocks for vehicles, and time recording apparatus with clock/watch movements.

Yes, braille watches designed for the visually impaired are taxed at the lower 12% GST rate. Other clocks and watches like those with regular watch movements or clock parts attract 18% GST.

Various watch and clock parts like watch cases, straps/bands, and other parts attract the 28% GST rate. However, clock movements and certain unassembled/incomplete watch movements are taxed at 18% GST.

The GST rates for watches, clocks, and their parts are determined based on their classification under the Harmonized System of Nomenclature (HSN) code chapter 91, as prescribed by the GST Council.

The GST Council finalized the GST rate structure, including rates for watches and clocks under chapter 91, in their meeting held on 18th May 2017, in preparation for the GST rollout in July 2017.

No, the article does not mention any exceptions. Wristwatches and pocket watches with precious metal cases or casings are clearly stated to attract 28% GST, regardless of their premium nature or pricing.

Instrument panel clocks and clocks designed for use in aircraft, spacecraft or vessels also attract the higher 28% GST rate as per the HSN code chapter 91.

No, stopwatches are included under "wristwatches, pocket watches and other watches" which attract 28% GST if they have precious metal cases, and 18% otherwise.

Yes, complete and assembled clock movements attract 18% GST. However, completely unassembled or partly assembled watch/clock movement sets and rough movements have different rates specified.

The article recommends checking the IndiaFilings GST Portal for more comprehensive information and updates regarding the Goods and Services Tax (GST) rates, including those applicable for watches, clocks and their parts.