GST rates and HSN code for Apple watch.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Clocks and watches and parts thereof | Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silverplated:Parts | 91132010 | 18% | – | 15/11/2017 | – |
| Watch Cases And Parts Thereof | 9111 | 18% | – | 15/11/2017 | – | |
| 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, Timerecorders) Time-Registers; Time-Recorders | 91061000 | 18% | – | 15/11/2017 | – | |
| Other Clock Or Watch Parts Springs, Including Hair-Springs:For Watches | 91141010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Watch Movements, Complete And Assembled – Electrically Operated: With Opto-Electronic Display Only | 91081200 | 18% | – | 15/11/2017 | – | |
| Time Switches With Clock Or Watch Movement Or With Synchronous Motor | 91070000 | 18% | – | 15/11/2017 | – | |
| Other Clock Or Watch Parts- Plates And Bridges:For Watches | 91144010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Watch Movements, Complete And Assembled With Automatic Winding | 91082000 | 18% | – | 15/11/2017 | – | |
| Other Clock Or Watch Parts | 9114 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Complete Watch Or Clock Movements, Unassembled Or Partly Assembled (Movement Sets); Incomplete Watch Or Clock Movements, Assembled; Rough Watch Or Clock Movements – Other | 91109000 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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, Timerecorders) Other | 91069000 | 18% | – | 15/11/2017 | – | |
| Watch Cases And Parts Thereof Cases Of Base Metal, Whether Or Not Gold- Or Silver-Plated | 91112000 | 18% | – | 15/11/2017 | – | |
| Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof – Other: Parts | 91139010 | 18% | – | 15/11/2017 | – | |
| Glass and glassware | Clock Or Watch Glasses And Similar Glasses, Glasses For Non-Corrective Or Corrective Spectacles, Curved, Bent, Hollowed Or The Like; Not Optically Worked; Hollow Glass Spheres And Their Segments, For The Manufacture Of Such Glasses – Other: Clock And Watc | 70159010 | 18% | – | 01/07/2017 | – |
| Clock Or Watch Glasses And Similar Glasses, Glasses For Non-Corrective Or Corrective Spectacles, Curved, Bent, Hollowed Or The Like; Not Optically Worked; Hollow Glass Spheres And Their Segments, For The Manufacture Of Such Glasses – Other: Glass For Sun | 70159020 | 18% | – | 01/07/2017 | – | |
| Clock Or Watch Glasses And Similar Glasses, Glasses For Non-Corrective Or Corrective Spectacles, Curved, Bent, Hollowed Or The Like; Not Optically Worked; Hollow Glass Spheres And Their Segments, For The Manufacture Of Such Glasses – Other: Other | 70159090 | 18% | – | 01/07/2017 | – | |
| Preparations of vegetables, fruit, nuts or other parts of plants | Fruit Juices (Including Grape Must) Andvegetable Juices, Unfermented And Notcontaining Added Spirit, Whether Or Notcontaining Added Sugar Or Othersweetening Matter – Apple Juice : Of A Brix Value Not Exceeding 20 | 20097100 | 12% | – | 01/07/2017 | – |
| Fruit Juices (Including Grape Must) Andvegetable Juices, Unfermented And Notcontaining Added Spirit, Whether Or Notcontaining Added Sugar Or Othersweetening Matter – Apple Juice : Other | 20097900 | 12% | – | 01/07/2017 | – | |
| Clocks and <strong>watch</strong>es and parts thereof | Wrist-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: Other | 91012900 | 18% | – | 15/11/2017 | – |
| 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: With Opto-Electronic Display Only | 91021200 | 18% | – | 15/11/2017 | – |
The Apple Watch, a marvel of modern technology, transcends the traditional definition of a watch. It’s a health and fitness tracker, a communication device, a personal assistant, and indeed, a time-telling instrument all rolled into one. When it comes to its HSN (Harmonized System of Nomenclature) code in India for GST (Goods and Services Tax) purposes, its multifaceted nature leads to an interesting classification.
While traditional watches (both mechanical and electrically operated) typically fall under Chapter 91: Clocks and watches and parts thereof, the “smart” functionalities of the Apple Watch push it into a different, broader category.
The core functionality of an Apple Watch—its ability to communicate, process data, and connect to a network—is what primarily defines its HSN classification. Therefore, it’s generally categorized under:
Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
More specifically, within this chapter, smartwatches like the Apple Watch are often classified under:
The GST rate for Apple Watch (and smartwatches in general) under HSN 8517 is 18%. This rate has been applicable since at least July 1, 2017, with some revisions to sub-headings over time.
While an Apple Watch certainly tells time and is worn on the wrist, its advanced electronic capabilities for communication and data processing distinguish it from mere “watches” as defined in Chapter 91. Headings in Chapter 91, such as 9101 (Wrist-Watches with precious metal cases) or 9102 (Other Wrist-Watches), focus more on the horological aspect (timekeeping mechanism) and less on the comprehensive telecommunication and data processing features of a smartwatch.
It’s important to remember that accessories for the Apple Watch, such as straps, might fall under different HSN codes based on their material:
For businesses dealing with Apple Watches and their accessories, accurate HSN classification is critical for correct GST billing, import duties, and overall compliance. Always consult the latest GST notifications and expert advice for the most precise and up-to-date information.
The main HSN Chapter for Apple Watch is Chapter 85: Electrical machinery and equipment and parts thereof.
The most commonly used HSN code for Apple Watch and other smartwatches is 85176290.
The GST rate for Apple Watch (smartwatches) in India is 18%.
Apple Watch is not classified under Chapter 91 because its primary functions extend beyond mere timekeeping to include telecommunication, data processing, and network communication, which are characteristic of goods in Chapter 85.
Apple Watch straps typically fall under HSN 9113 (Watch straps, watch bands and watch bracelets), or potentially Chapter 39 (Plastics) or Chapter 42 (Leather) depending on the strap’s material.
The GST rate for watch straps under HSN 9113 is generally 18%.
Businesses can find official HSN classification and GST rates on the Central Board of Indirect Taxes and Customs (CBIC) website, through relevant GST notifications, or by consulting a tax expert.
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