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Chapter 91 of the HSN tariff covers Clocks and watches and parts thereof. It has 14 headings (4-digit codes) and 70 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Headings in this chapter
9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of…9102Wrist-watches, pocket-watches and other watches, including stop watches, other than…9103Clocks with watch movements, excluding clocks of heading 91049104Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft…9105Other clocks9106Time of day recording apparatus and apparatus for measuring, recording or otherwise…9107Time switches with clock or watch movement or with synchronous motor9108Watch movements, complete and assembled9109Clock movements, complete and assembled9110Complete watch or clock movements, unassembled or partly assembled (movement sets)…9111Watch cases and parts thereof9112Clock cases and cases of a similar type for other goods of this chapter, and parts thereof9113Watch straps, watch bands and watch bracelets, and parts thereof9114Other clock or watch parts
9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
910111 | With mechanical display only | 18% |
91011100 | With mechanical display only | 18% |
91011200 | Wrist-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 display only | 18% |
910119 | Other | 18% |
91011900 | Other | 18% |
910121 | With automatic winding | 18% |
91012100 | With automatic winding | 18% |
910129 | Other | 18% |
91012900 | Other | 18% |
910191 | Electrically operated | 18% |
91019110 | Pocket watches | 18% |
91019120 | Stop watches | 18% |
91019190 | Other | 18% |
910199 | Other | 18% |
91019910 | Pocket watches | 18% |
91019920 | Stop watches | 18% |
91019990 | Other | 18% |
9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
910211 | With mechanical display only | 18% |
91021100 | With mechanical display only | 18% |
910212 | With opto-electronic display only | 18% |
91021200 | With opto-electronic display only | 18% |
910219 | Other | 18% |
91021900 | Other | 18% |
910221 | With automatic winding | 18% |
91022100 | With automatic winding | 18% |
910229 | Other | 18% |
91022900 | Other | 18% |
910291 | Electrically operated | 18% |
91029110 | Pocket watches | 18% |
91029120 | Stop watches | 18% |
91029190 | Other | 18% |
910299 | Other | 18% |
91029910 | Pocket watches | 18% |
91029920 | Stop watches | 18% |
91029990 | Other | 18% |
9103 Clocks with watch movements, excluding clocks of heading 9104
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
910310 | Electrically operated | 18% |
91031000 | Electrically operated | 18% |
910390 | Other | 18% |
91039000 | Other | 18% |
9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
910400 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 18% |
91040000 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 18% |
9105 Other clocks
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
91051090 | Other | 18% |
910511 | Electrically operated | 18% |
91051100 | Electrically operated | 18% |
910519 | Other | 18% |
91051900 | Other | 18% |
910521 | Electrically operated | 18% |
91052100 | Electrically operated | 18% |
910529 | Other | 18% |
91052900 | Other | 18% |
910591 | Battery, accumulator or mains powered | 18% |
91059100 | Battery, accumulator or mains powered | 18% |
910599 | Other | 18% |
91059910 | Time pieces | 18% |
91059990 | Other | 18% |
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)
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
910610 | Time-registers, time-recorders | 18% |
91061000 | Time-registers, time-recorders | 18% |
91062000 | 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) parking meters | 18% |
910690 | Other | 18% |
91069000 | Other | 18% |
9107 Time switches with clock or watch movement or with synchronous motor
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
910700 | Time switches with clock or watch movement or with synchronous motor | 18% |
91070000 | Time switches with clock or watch movement or with synchronous motor | 18% |
9108 Watch movements, complete and assembled
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
910811 | With mechanical display only or with a device to which a mechanical display can be incorporated | 18% |
91081100 | With mechanical display only or with a device to which a mechanical display can be incorporated | 18% |
910812 | With opto-electronic display only | 18% |
91081200 | With opto-electronic display only | 18% |
910819 | Other | 18% |
91081900 | Other | 18% |
910820 | With automatic winding | 18% |
91082000 | With automatic winding | 18% |
910890 | Other | 18% |
91089000 | Other | 18% |
9109 Clock movements, complete and assembled
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
910910 | Electrically operated | 18% |
91091010 | Of alarm clocks | 18% |
91091090 | Other | 18% |
910990 | Other | 18% |
91099000 | Other | 18% |
910991 | Seed | Wrong code: use 0910 |
910992 | Powder | Wrong code: use 0910 |
910993 | Husk | Wrong code: use 0910 |
9110 Complete watch or clock movements, unassembled or partly assembled (movement sets), incomplete watch or clock movements, assembled, rough watch or clock movements
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
911011 | Complete movements, unassembled or partly assembled (movement sets) | 18% |
91101100 | Complete movements, unassembled or partly assembled (movement sets) | 18% |
911012 | Incomplete movements, assembled | 18% |
91101200 | Incomplete movements, assembled | 18% |
911019 | Rough movements | 18% |
91101900 | Rough movements | 18% |
911090 | Other | 18% |
91109000 | Other | 18% |
9111 Watch cases and parts thereof
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
911110 | Cases of precious metal or of metal clad with precious metal | 18% |
91111000 | Cases of precious metal or of metal clad with precious metal | 18% |
911120 | Cases of base metal, whether or not gold- or silver-plated | 18% |
91112000 | Cases of base metal, whether or not gold- or silver-plated | 18% |
911180 | Other cases | 18% |
91118000 | Other cases | 18% |
911190 | PARTS | 18% |
91119000 | PARTS | 18% |
9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
GST: 18%
9113 Watch straps, watch bands and watch bracelets, and parts thereof
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
911310 | Of precious metal or of metal clad with precious metal | 18% |
91131000 | Of precious metal or of metal clad with precious metal | 18% |
911320 | Of base metal, whether or not gold- or silver-plated | 18% |
91132010 | PARTS | 18% |
91132090 | Other | 18% |
911390 | Other | 18% |
91139010 | PARTS | 18% |
91139090 | Other | 18% |
9114 Other clock or watch parts
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
911410 | Springs, including hair-springs | 18% |
91141010 | Other clock or watch parts springs, including hair-springs:for watches | 18% |
91141020 | Other clock or watch parts springs, including hair-springs:for clocks | 18% |
911430 | DIALS | 18% |
91143010 | For watches | 18% |
91143020 | For clocks | 18% |
911440 | Plates and bridges | 18% |
91144010 | For watches | 18% |
91144020 | For clocks | 18% |
911490 | Other | 18% |
91149030 | Jewels | 18% |
91149040 | Springs, including hair-springs | 18% |
91149091 | For watches | 18% |
91149092 | For clocks | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

