Smart watch HSN Code

Understand The Smart Watch HSN Code

Smartwatches have become ubiquitous, blending traditional timekeeping with advanced technological features. For businesses dealing in these sophisticated devices, pinpointing the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) classification. While the term “smartwatch” isn’t explicitly listed in isolation within the provided data, we can infer its classification by looking at related HSN codes concerning “smart” technology and “watches.”

The HSN system categorizes products based on their primary function and composition. Since smartwatches are essentially wearable electronic devices with timekeeping capabilities, their HSN classification typically falls under chapters related to electrical machinery and equipment, and also aspects of clocks and watches.

Decoding Smart-Related HSN Codes

The term “Smart” in the provided data predominantly appears in Chapter 85, which covers “Electrical machinery and equipment and parts thereof.” This suggests that the “smart” aspect of a smartwatch, particularly its electronic and data storage functions, plays a significant role in its classification.

Specifically, we see several HSN codes related to “Smart Cards” and “Smart Media”:

• 852352 (18% GST): This general heading is for “Smart Cards.”
• 85235210 (18% GST): This code is for “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena… – Semi-Conductor Media.” This likely refers to the storage components within smart devices.
• 8523 (18% GST): This broad code covers “Discs, Tapes, Solid-State Non-Volatile Media For The Recording Of Sound Or Of Storage Devices, Smart Cards” And Other Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters For The Production Of Discs.” This indicates that general smart media and storage are in this category.

Other related HSN codes for recording media, generally with an 18% GST, include:

• 85238090 (18% GST): “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena… – Other.”
• 85232970 (18% GST): “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena… – Magnetic Discs.”
• 85232100 (18% GST): “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena… – Magnetic Discs.”
• 85232960 (18% GST): “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena… – Magnetic Discs.”
• 85232940 (18% GST): “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena… – Magnetic Discs.”
• 85232990 (18% GST): “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena… – Magnetic Discs.”

The “Watch” Component in HSN Codes

Chapter 91 focuses on “Clocks and watches and parts thereof.” While smartwatches are more than just timepieces, their fundamental “watch” aspect means relevant HSN codes from this chapter might also be considered for parts or in conjunction with their electronic classification.

Here are some examples from Chapter 91, generally with an 18% GST:

• 91132010 (18% GST): “Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silverplated: Parts.”
• 9111 (18% GST): This general heading covers “Watch Cases And Parts Thereof.”
• 91061000 (18% GST): “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.”
• 91141010 (18% GST): “Other Clock Or Watch Parts Springs, Including Hair-Springs: For Watches.”
• 91081200 (18% GST): “Watch Movements, Complete And Assembled – Electrically Operated: With Opto-Electronic Display Only.” This is particularly relevant as smartwatches often have opto-electronic displays.
• 91070000 (18% GST): “Time Switches With Clock Or Watch Movement Or With Synchronous Motor.”
• 91144010 (18% GST): “Other Clock Or Watch Parts- Plates And Bridges: For Watches.”
• 91012900 (18% GST): “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.” This code for “Other Wrist-Watches” could be a broader category that might apply if the primary function is still considered a watch.

Additionally, “Clock Or Watch Glasses And Similar Glasses” fall under Chapter 70 (Glass and glassware), with codes like 70159010, 70159020, and 70159090, all at 18% GST.