Chapter 91 – GST Rates and HSN Codes of Clocks & Watches
The GST rates on Clocks & Watches are from 18 to 28%. Check the following GST Rate Table.
The HSN Codes are listed from 9101 to 9114. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Clocks & Watches
| HSN Code | Items/Services | Rate (%) | w.e.f. |
|---|---|---|---|
| 9101 | Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal | 18 | 14/11/2017 |
| 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 | 18 | 14/11/2017 |
| 9103 | Clocks with watch movements, excluding clocks of heading 9104 | 18 | 28/06/2017 |
| 9104 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 18 | 14/11/2017 |
| 9105 | Other clocks | 18 | 28/06/2017 |
| 9106 | 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, time-recorders) | 18 | 14/11/2017 |
| 9107 | Time switches with clock or watch movement or with synchronous motor | 18 | 14/11/2017 |
| 9108 | Watch movements, complete and assembled | 18 | 14/11/2017 |
| 9109 | Clock movements, complete and assembled | 18 | 28/06/2017 |
| 9110 | Complete clock movements, unassembled or partly assembled (movement sets); incomplete (inserted w.e.f 14/11/2017 : watch ) or clock movements, assembled; rough (inserted w.e.f : 14/11/2017 watch) or clock movements | 18 | 28/06/2017 |
| 9110 | Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough | 18 | 14/11/2017 |
| 9111 | Watch cases and parts thereof | 18 | 14/11/2017 |
| 9112 | Clock cases, (deleted w.e.f : 14/11/2017 :and parts thereof) [inserted w.e.f 14/11/2017 : and cases of a similar type for other goods of this chapter, and parts thereof] | 18 | 28/06/2017 |
| 9112 | Cases for other than clocks, and parts thereof | 28 | 28/06/2017 |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof | 18 | 14/11/2017 |
| 9114 | Other clock parts | 18 | 14/11/2017 |
| 9114 | Other watch parts | 18 | 14/11/2017 |
Here GST rates on Clocks & Watches means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)