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

HSN Code and GST Rate for Clocks and Watches

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.

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