GST Rate & HSN Code for Clocks & watches & parts thereof – Chapter 91

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This Chapter 91 of GST doesn’t cover:

  • clock or watch glasses or loads (grouped by their constituent material):
  • watch chains (heading 7131 or 7117, by and large);
  • portions of general utilize characterized in Note 2 to Section XV, of base metal (Section XV), or comparative merchandise of plastics (Chapter 39) or of valuable metal or metal clad with valuable metal (by and large heading 7115); clock or watch springs are, be that as it may, to be named clock or watch parts (heading 9114):
  • bearing balls (heading 7326 or heading 8482, by and large);
  • articles of heading 8412 developed to work without an escapement:
  • metal balls (heading 8482);

articles of Chapter 85, not yet gathered into one place or with different parts into watch or clock developments or into articles appropriate for use exclusively or primarily as parts of such developments (Chapter 85).

Heading 9101 covers just watches with case completely of valuable metal or of metal clad with valuable metal, or of similar materials joined with normal or refined pearls, or valuable or semi-valuable stones (regular, engineered or remade) of headings 7101 to 7104. Watches with instance of base metal decorated with valuable metal fall in heading 9102.

For the reasons for this Chapter, the articulation “watch developments” signifies gadgets directed by an equilibrium haggle, quartz precious stone or some other framework fit for deciding timespans, with a showcase or a framework to which a mechanical presentation can be joined. Such watch developments will not surpass 12 mm in thickness and 50 mm in width, length or breadth.

Besides as given in Note 1, developments and different parts reasonable for utilize both in tickers or watches and in different articles (for instance. accuracy instruments) are to he characterized in this Chapter.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
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 FACILITY18%15/11/2017
91011100WRIST-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: WITH MECHANICAL DISPLAY ON18%15/11/2017
91011200WRIST-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: WITH OPTO-ELECTRONIC DISPL18%15/11/2017
91011900WRIST-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: OTHER18%15/11/2017
91012100WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL – OTHER WRIST-WATCHES, WHETHER OR NOT INCORPORATING A STOP-WATCH FACILITY: WITH AUTOMATIC WINDING18%15/11/2017
91012900WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL – OTHER WRIST-WATCHES, WHETHER OR NOT INCORPORATING A STOP-WATCH FACILITY: OTHER18%15/11/2017
910191ELECTRICALLY OPERATED18%15/11/2017
91019110WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL – OTHER : – ELECTRICALLY OPERATED: POCKET WATCHES18%15/11/2017
91019120WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL – OTHER : – ELECTRICALLY OPERATED: STOP WATCHES18%15/11/2017
91019190WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL – OTHER : – ELECTRICALLY OPERATED: OTHER18%15/11/2017
910199OTHER18%15/11/2017
91019910WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL – OTHER : OTHER: POCKET WATCHES18%15/11/2017
91019920WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL – OTHER : OTHER: STOP WATCHES18%15/11/2017
91019990WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL – OTHER : OTHER: OTHER18%15/11/2017
9102WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING – WRIST-WATCHES, ELECTRICALLY OPERATED, WHETHER OR NOT INCORPORATING A STOP-WATCH FACILITY18%15/11/2017
91021100WRIST-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: WITH MECHANICAL DISPLAY ONLY18%15/11/2017
91021200WRIST-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: WITH OPTO-ELECTRONIC DISPLAY ONLY18%15/11/2017
91021900WRIST-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: OTHER18%15/11/2017
91022100WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING 9101- OTHER WRIST-WATCHES, WHETHER OR NOT INCORPORATING A STOP-WATCH FACILITY: WITH AUTOMATIC WINDING18%15/11/2017
91022900WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING 9101- OTHER WRIST-WATCHES, WHETHER OR NOT INCORPORATING A STOP-WATCH FACILITY: OTHER18%15/11/2017
910291ELECTRICALLY OPERATED18%15/11/2017
91029110WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING – OTHER: ELECTRICALLY OPERATED: POCKET WATCHES18%15/11/2017
91029120WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING – OTHER: ELECTRICALLY OPERATED: STOP WATCHES18%15/11/2017
91029190WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING – OTHER: ELECTRICALLY OPERATED: OTHER18%15/11/2017
910299OTHER18%15/11/2017
91029910WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING – OTHER – OTHER: POCKET WATCHES18%15/11/2017
91029920WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING – OTHER – OTHER: STOP WATCHES18%15/11/2017
91029990WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING – OTHER – OTHER: OTHER18%15/11/2017
9103CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF HEADING 910418%01/07/2017
91031000CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF HEADING 9104 – ELECTRICALLY OPERATED18%01/07/2017
91039000CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF HEADING 9104 – OTHER18%01/07/2017
9104INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS18%15/11/2017
91040000INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS18%15/11/2017
9105OTHER CLOCKS18%01/07/2017
91051090OTHER18%01/07/2017
91051100OTHER CLOCKS – ALARM CLOCKS: ELECTRICALLY OPERATED18%01/07/2017
91051900OTHER CLOCKS – ALARM CLOCKS: OTHER18%01/07/2017
91052100OTHER CLOCKS – WALL CLOCKS: ELECTRICALLY OPERATED18%01/07/2017
91052900OTHER CLOCKS – WALL CLOCKS: OTHER18%01/07/2017
91059100OTHER CLOCKS – OTHER: ELECTRICALLY OPERATED18%01/07/2017
910599OTHER18%01/07/2017
91059910OTHER CLOCKS – OTHER: OTHER: TIME PIECES18%01/07/2017
91059990OTHER CLOCKS – OTHER: OTHER: OTHER18%01/07/2017
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, TIMEREGISTERS, TIME-RECORDERS)18%15/11/2017
91061000TIME 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, TIMERECORDERS) TIME-REGISTERS; TIME-RECORDERS18%15/11/2017
91062000TIME 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, TIMERECORDERS) PARKING METERS18%15/11/2017
91069000TIME 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, TIMERECORDERS) OTHER18%15/11/2017
9107TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR18%15/11/2017
91070000TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR18%15/11/2017
9108WATCH MOVEMENTS, COMPLETE AND ASSEMBLED – ELECTRICALLY OPERATED18%15/11/2017
91081100WATCH MOVEMENTS, COMPLETE AND ASSEMBLED – ELECTRICALLY OPERATED: WITH MECHANICAL DISPLAY ONLY OR WITH A DEVICE TO WHICH A MECHANICAL DISPLAY CAN BE INCORPORATED18%15/11/2017
91081200WATCH MOVEMENTS, COMPLETE AND ASSEMBLED – ELECTRICALLY OPERATED: WITH OPTO-ELECTRONIC DISPLAY ONLY18%15/11/2017
91081900WATCH MOVEMENTS, COMPLETE AND ASSEMBLED – ELECTRICALLY OPERATED: OTHER18%15/11/2017
91082000WATCH MOVEMENTS, COMPLETE AND ASSEMBLED WITH AUTOMATIC WINDING18%15/11/2017
91089000WATCH MOVEMENTS, COMPLETE AND ASSEMBLED OTHER18%15/11/2017
9109CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED18%01/07/2017
910910ELECTRICALLY OPERATED18%01/07/2017
91091010OF ALARM CLOCKS18%01/07/2017
91091090CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED – ELECTRICALLY OPERATED —OTHER18%01/07/2017
91099000CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED – OTHER18%01/07/2017
910991SEED18%01/07/2017
910992POWDER18%01/07/2017
910993HUSK18%01/07/2017
9110COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS – OF WATCHES18%15/11/2017 1/07/2017
91101100COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS – OF WATCHES: COMPLETE MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS)18%15/11/2017 1/07/2017
91101200COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS – OF WATCHES: INCOMPLETE MOVEMENTS, ASSEMBLED18%15/11/2017 1/07/2017
91101900COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS – OF WATCHES: ROUGH MOVEMENTS18%15/11/2017 1/07/2017
91109000COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS – OTHER18%15/11/2017 1/07/2017
9111WATCH CASES AND PARTS THEREOF18%15/11/2017
91111000WATCH CASES AND PARTS THEREOF CASES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL18%15/11/2017
91112000WATCH CASES AND PARTS THEREOF CASES OF BASE METAL, WHETHER OR NOT GOLD- OR SILVER-PLATED18%15/11/2017
91118000WATCH CASES AND PARTS THEREOF WATCH CASES AND PARTS THEREOF OTHER CASES18%15/11/2017
91119000PARTS18%15/11/2017
9112CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF18%15/11/2017 1/07/2017
91122000CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF CASES18%15/11/2017 1/07/2017
91129000CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF PARTS18%15/11/2017 1/07/2017
9113WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF18%15/11/2017
91131000WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL18%15/11/2017
911320OF BASE METAL, WHETHER OR NOT GOLD- OR SILVER-PLATED18%15/11/2017
91132010WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF OF BASE METAL, WHETHER OR NOT GOLD- OR SILVERPLATED:PARTS18%15/11/2017
91132090WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF OF BASE METAL, WHETHER OR NOT GOLD- OR SILVERPLATED:OTHER18%15/11/2017
911390OTHER18%15/11/2017
91139010WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF – OTHER: PARTS18%15/11/2017
91139090WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF – OTHER: OTHER18%15/11/2017
9114OTHER CLOCK OR WATCH PARTS18%15/11/2017 1/07/2017
911410SPRINGS, INCLUDING HAIR-SPRINGS18%15/11/2017 1/07/2017
91141010OTHER CLOCK OR WATCH PARTS SPRINGS, INCLUDING HAIR-SPRINGS:FOR WATCHES18%15/11/2017 1/07/2017
91141020OTHER CLOCK OR WATCH PARTS SPRINGS, INCLUDING HAIR-SPRINGS:FOR CLOCKS18%15/11/2017 1/07/2017
911430DIALS18%15/11/2017 1/07/2017
91143010OTHER CLOCK OR WATCH PARTS- DIALS:FOR WATCHES18%15/11/2017 1/07/2017
91143020OTHER CLOCK OR WATCH PARTS- DIALS:FOR CLOCKS18%15/11/2017 1/07/2017
911440PLATES AND BRIDGES18%15/11/2017 1/07/2017
91144010OTHER CLOCK OR WATCH PARTS- PLATES AND BRIDGES:FOR WATCHES18%15/11/2017 1/07/2017
91144020OTHER CLOCK OR WATCH PARTS- PLATES AND BRIDGES:FOR CLOCKS18%15/11/2017 1/07/2017
911490OTHER18%15/11/2017 1/07/2017
91149030JEWELS18%15/11/2017 1/07/2017
91149091FOR WATCHES18%15/11/2017 1/07/2017
91149092FOR CLOCKS18%15/11/2017 1/07/2017

 

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