Watch HSN Code
GST rates and HSN code for Watch.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Clocks and <strong>watch</strong>es 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 | – | |
| 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, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Other : – Electrically Operated: Pocket Watches | 91019110 | 18% | – | 15/11/2017 | – | |
| 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 | – | |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Other : Other: Pocket Watches | 91019910 | 18% | – | 15/11/2017 | – | |
| 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 | – | |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Other : Other: Stop Watches | 91019920 | 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 | – |
Understanding the HSN Code for Your Watch
In the world of goods and services tax (GST) in India, every product has a specific Harmonized System of Nomenclature (HSN) code that determines its tax rate. For watches, this classification can be quite detailed, extending beyond just the timepiece itself to its components and related apparatus. Understanding the correct HSN code is vital for businesses and consumers alike to ensure accurate invoicing and compliance.
Understanding the GST Rate for Watches and Their Parts
Watches, clocks, and their associated parts primarily fall under Chapter 91 of the HSN. This chapter is specifically designated for “Clocks and watches and parts thereof.” The data provided clearly indicates a consistent GST rate of 18% for a wide range of watch-related items. This rate became effective from 15/11/2017, with some items having an earlier effective date of 01/07/2017. There is no CESS mentioned for these products.
Let’s look at some key HSN codes and their descriptions within this chapter:
- Wrist-Watches, Pocket-Watches, and Other Watches: These are broadly covered under HSN codes beginning with 9101 (for cases of precious metal or metal clad with precious metal) and 9102 (for other watches). The data shows various sub-categories like:
- 91012900: Other wrist-watches, with case of precious metal or metal clad with precious metal.
- 91019110: Electrically operated pocket watches with precious metal cases.
- 91019910: Other pocket watches with precious metal cases.
- 91019920: Stop-watches with precious metal cases.
- The broader HSN 9102 also covers various wrist-watches, pocket-watches, and stop-watches, including electrically operated ones with different display types (mechanical or opto-electronic), and those with automatic or hand winding. The general HSN 91029990 often applies to “Other watches,” which can include modern smartwatches.
- Watch Parts and Accessories: The HSN system also meticulously categorizes components:
- 9113: This covers “Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof.” Specific codes include 91132010 (parts of base metal straps) and 91139010 (other parts of straps).
- 9111: This heading covers “Watch Cases And Parts Thereof,” with codes like 91112000 for cases of base metal.
- 9114: This broadly covers “Other Clock Or Watch Parts,” including sub-categories like 91141010 (springs for watches) and 91144010 (plates and bridges for watches).
- Time Recording Apparatus: Even apparatus that measure time intervals using watch movements have their own codes:
- 91061000: Time-registers and time-recorders.
- 91070000: Time switches with clock or watch movement.
It’s clear that the 18% GST rate is consistent across almost all categories within Chapter 91, signifying a unified tax approach for the watch and clock industry.
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