HSN codes for watches, clocks, watch parts, clock parts

Posted on 10 June 2022 Category : HSN Codes for GST

HSN code CHAPTER-91

Clocks and watches and parts hereof

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

Notes:

1. This Chapter does not cover:

(a) clock or watch glasses or weights (classified according to their constituent material);

(b) watch chains (HSN heading 7131 00 00 or 7117 00 00, as the case may be);

(c) parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally HSN heading 7115 00 00); clock or watch springs are, however, to be classified as clock or watch parts (HSN heading 9114 00 00);

(d) bearing balls (HSN heading 7326 00 00 or HSN heading 8482 00 00, as the case may be);

(e) articles of HSN heading 8412 00 00 constructed to work without an escapement;

(f) ball bearings (HSN heading 8482 00 00);

(g) articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2. HSN Heading 9101 00 00 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of HSN headings 7101 00 00 to 7104 00 00. Watches with case of base metal inlaid with precious metal falls in HSN heading 9102 00 00.

3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.

4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

HSN Code Description of goods

HSN code 9101 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 :
9101 11 00    --    With mechanical display only
9101 19 00    --    Other
    -    Other wrist-watches, whether or not incorporating
        a stop-watch facility :
9101 21 00    --    With automatic winding
9101 29 00    --    Other
    -    Other :
9101 91    --    Electrically operated :
9101 91 10    ---    Pocket watches
9101 91 20    ---    Stop watches
9101 91 90    ---    Other
9101 99    --    Other :
9101 99 10    ---    Pocket watches
9101 99 20    ---    Stop watches
9101 99 90    ---    Other

HSN code 9102 00 00 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

9102 11 00    --    With mechanical display only
9102 12 00    --    With opto-electronic display only
9102 19 00    --    Other
    -    Other wrist-watches, whether or not incorporating
        a stop-watch facility :
9102 21 00    --    With automatic winding
9102 29 00    --    Other
    -    Other :
9102 91    --    Electrically operated :
9102 91 10    ---    Pocket watches
9102 91 20    ---    Stop watches
9102 91 90    ---    Other
9102 99    --    Other :
9102 99 10    ---    Pocket watches
9102 99 20    ---    Stop watches
9102 99 90    ---    Other

HSN code 9103 Clocks with watch movements, excluding clocks of heading 9104

9103 10 00 - Electrically operated
9103 90 00 - Other

HSN code 9104 00 00 Instrument panel clocks and clocks of a similar type for

vehicles, aircraft, spacecraft or vessels

HSN code 9105 Other clocks

    -    Alarm clocks :
9105 11 00    --    Electrically operated
9105 19 00    --    Other
    -    Wall clocks :
9105 21 00    --    Electrically operated
9105 29 00    --    Other
    -    Other :
9105 91 00    --    Battery, accumulator or mains powered
9105 99    --    Other :
9105 99 10    ---    Time pieces
9105 99 90    ---    Other

HSN code 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)

9106 10 00 - Time-registers; time-recorders
9106 90 00 - Other

HSN code 9107 00 00 Time switches with clock or watch movement or with

synchronous motor

HSN code 9108 Watch movements, complete and assembled

    -    Electrically operated :
9108 11 00    --    With mechanical display only or with a device
        to which a mechanical display can be incor-
        porated
9108 12 00    --    With opto-electronic display only
9108 19 00    --    Other
9108 20 00    -    With automatic winding
9108 90 00    -    Other

HSN code 9109 Clock movements, complete and assembled

9109 10    -    Electrically operated:
9109 10 10    - - -    Of alarm clocks
9109 10 90    - --    Other
9109 90 00    -    Other

HSN code 9110 Complete watch or clock movements, unassembled or

partly assembled (movement sets); incomplete watch or

clock movements, assembled; rough watch or clock

movements

-    Of watches :
9110 11 00    --    Complete movements, unassembled or
        partly assembled (movement sets)
9110 12 00    --    Incomplete movements, assembled
9110 19 00    --    Rough movements
9110 90 00    -    Other

HSN code 9111 Watch cases and parts thereof

9111 10 00    - Cases of precious metal or of metal clad
        with precious metal
9111 20 00    - Cases of base metal, whether or not gold- or
        silver-plated
9111 80 00    -    Other cases
9111 90 00    -    Parts

HSN code 9112 Clock cases and cases of a similar type for other goods of

this chapter, and parts thereof

9112 20 00 - Cases
9112 90 00 - Parts

HSN code 9113 Watch straps, watch bands and watch bracelets, and parts

thereof

9113 10 00    -    Of precious metal or of metal clad with precious
        metal
9113 20    -    Of base metal, whether or not gold- or silver-plated:
9113 20 10    ---    Parts
9113 20 90    ---    Other
9113 90    -    Other :
9113 90 10    ---    Parts
9113 90 90    ---    Other

HSN code 9114 Other clock or watch parts.

9114 10    -    Springs, including hair-springs :
9114 10 10    ---    For watches
9114 10 20    ---    For clocks
9114 30    -    Dials :
9114 30 10    ---    For watches
9114 30 20    ---    For clocks
9114 40    -    Plates and bridges :
9114 40 10    ---    For watches
9114 40 20    ---    For clocks
9114 90    -    Other :
9114 90 30    ---    Jewels
    ---    Other:
9114 90 91    ----    For watches
9114 90 92    ----    For clocks