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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
9101WRIST-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 00With mechanical display onlyFree28
9101 19 00OtherFree28
 Other wrist-watches, whether or not incorporating a stop-watch facility :
9101 21 00With automatic windingFree28
9101 29 00OtherFree28
 Other:
9101 91Electrically operated :
9101 91 10Pocket watchesFree28
9101 91 20StopwatchesFree28
9101 91 90OtherFree28
9101 99Other:
9101 99 10Pocket watchesFree28
9101 99 20StopwatchesFree28
9101 99 90OtherFree28
9102WRIST-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 00With mechanical display onlyFree28
9102 12 00With opto-electronic display onlyFree28
9102 19 00OtherFree28
 Other Wrist-watches, whether or not incorporating a stop-watch facility:
9102 21 00With automatic windingFree28
9102 29 00OtherFree28
 Other:
9102 91Electrically operated:
9102 91 10Pocket watchesFree28
9102 91 20StopwatchesFree28
9102 91 90OtherFree28
9102 99Other:
9102 99 10Pocket watchesFree28
9102 99 20StopwatchesFree28
9102 99 90OtherFree28
9103CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF HEADING 9104
9103 10 00Electrically operatedFree18
9103 90 00OtherFree18
9104 00 00Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vesselsFree28
9105OTHER CLOCKS
 Alarm clocks :
9105 11 00Electrically operatedFreeIS 302-2:26:199418
9105 19 00OtherFree18
 Wall clocks:
9105 21 00Electrically operatedFreeIS 302-2:26:199418
9105 29 00OtherFree18
 Other:
9105 91 00Battery, accumulator or mains poweredFree18
9105 99Other:
9105 99 10TimepiecesFree18
9105 99 90OtherFree18
9106TIME 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 00Time registers; time-recordersFree28
9106 90 00OtherFree28
9107 00 00Time switches with clock or watch movement or with synchronous motorFree28
9108WATCH MOVEMENTS, COMPLETE AND ASSEMBLED
 Electrically operated:
9108 11 00With mechanical display only or with a device to which a mechanical display can be incorporatedFree28
9108 12 00With opto-electronic display onlyFree28
9108 19 00OtherFree28
9108 20 00With automatic windingFree28
9108 90 00OtherFree28
9109CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED
9109 10Electrically operated:
9109 10 00Of alarm clocksFree18
9109 10 90OtherFree18
9109 90 00OtherFree18
9110COMPLETE 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 00Complete movements, unassembled or partly assembled (movement sets)Free28
9110 12 00Incomplete movements, assembledFree28
9110 19 00Rough movementsFree28
9110 90 00OtherFree28
9111WATCH CASES AND PARTS THEREOF
9111 10 00Cases of precious metal or of metal clad withFree28
precious metal
9111 20 00Cases of base metal, whether or not gold- or silver-platedFree28
9111 80 00Other casesFree28
9111 90 00PartsFree28
9112CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF
9112 20 00CasesFree28
9112 90 00PartsFree28
9113WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF
9113 10 00Of precious metal or of metal clad with precious metalFree28
9113 20Of base metal, whether or not gold- or silver-plated:
9113 20 10PartsFree28
9113 20 90OtherFree28
9113 90Other:
9113 90 10PartsFree28
9113 90 90OtherFree28
9114OTHER CLOCK OR WATCH PARTS
9114 10Springs, including hair-Springs:
9114 10 10For watchesFree18
9114 10 20For clocksFree18
9114 20 00JewelsFree18
9114 30Dials:
9114 30 10For watchesFree18
9114 30 20For clocksFree18
9114 40Plates and bridges:
9114 40 10For watchesFree18
9114 40 20For clocksFree18
9114 90Other:
9114 90 30JewelsFree18
 Other:
9114 90 91For watchesFree18
9114 90 92For clocksFree.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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