GST Rate & HSN Code for Clocks and Watches (Chapter 91)

In India, the categorization of products under the Goods and Services Tax (GST) system is done using the Harmonized System of Nomenclature (HSN) codes. Wristwatches, luxury watches, smartwatches, and wall clocks are also included in Chapter 91 of the HSN, which covers Clocks, watches, and parts thereof There is a list given in this article in which 9102 HSN codes and GST rates for clocks and watches that is presented in this article to help individuals and enterprises comply with the taxation requirements.

Understanding Watch HSN Code and GST Rate

Goods are categorized using HSN codes that are uniformly recognized throughout the globe, there exists a systematic way of identifying them. With regard to clocks and watches, Chapter 91 of the HSN details the classifications. For instance, wristwatches are classified according to the type of precious metals they have, while wall clocks and smartwatches fall under a different category. Such classification promotes efficiency and eliminates ambiguity in the taxation system.

Some of the key HSN codes for clocks and watches include 9101, which relates to luxury watches made of precious metals; and 9102 HSN Code Relating to ordinary wristwatches without any precious metals. Other HSN 9105 is for wall clocks and alarm clocks while 9106 is for other apparatus like stopwatches. These codes are important in determining the GST rates that apply to different categories of the products.

You Can Also Read: Chapter 95: GST Rate and HSN Code for Toys, and Sports goods

GST Rates for Clocks and Watches

The GST rate for Clocks and Watches is generally standard across other categories. This is currently at 18%. It includes items like luxury and normal wrist watches, wall clocks, and even smart watches. Those who own luxury watches made from precious metals would be aware of the 18% GST rate as he or she falls under HSN code 9101 and is thus classified as a luxury good. In the same way, wrist watches without precious metals would fall under 9102 HSN Code thus having the same GST rate. This is the same for wall clocks under 9105 and any stopwatches which classify under 9106 where the GST rate is still at 18%.

GST on Watches and Smartwatches

The fact that watches are placed under Chapter 91 makes a difference between standard, luxury and smart watches. Luxury watches are those having metals such as gold or platinum. These have a HSN code of 9101 and as the name suggests, comes with an 18% GST. The same uniformity in taxation for personal use or high end business retail applies.

Standard wrist watches that majorly don’t incorporate precious metals are classified under 9102 HSN Code. These products also attract the same 18% GST making them accessible to a broader consumer range compared to luxury watches.

Combining the conventional concept of a watch with other essential modern features such as fitness tracking, notifications, and health monitoring, smartwatches are classified under the Code 9102. No matter the technological developments, smartwatches continue to attract a GST of 18%, which is the same rate as other wristwatches.

GST on Wall Clocks

Wall clocks, essential for both homes and offices, fall under HSN code 9105, and their wall clock hsn code and gst rate is 18%. All wall clocks, whether simple or extravagant, are charged a GST tax of 18%. This form of taxation enables businesses that trade solely in wall clocks, be it retail or wholesale, to compute their tax returns with ease.

Overview

HSN Code	Description	Rate (%)	Effective Date
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	18%	15/11/2017
91011100	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 Mechanical Display On	18%	15/11/2017
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	18%	15/11/2017
91011900	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: Other	18%	15/11/2017
91012100	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: With Automatic Winding	18%	15/11/2017
91012900	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	18%	15/11/2017
910191	Electrically Operated	18%	15/11/2017
91019110	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	18%	15/11/2017
91019120	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: Stop Watches	18%	15/11/2017
91019190	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: Other	18%	15/11/2017
910199	Other	18%	15/11/2017
91019910	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	18%	15/11/2017
91019920	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	18%	15/11/2017
91019990	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal - Other : Other: Other	18%	15/11/2017
9102	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading - Wrist-Watches, Electrically Operated, Whether Or Not Incorporating A Stop-Watch Facility	18%	15/11/2017
91021100	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: With Mechanical Display Only	18%	15/11/2017
91021200	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: With Opto-Electronic Display Only	18%	15/11/2017
91021900	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: Other	18%	15/11/2017
91022100	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading 9101- Other Wrist-Watches, Whether Or Not Incorporating A Stop-Watch Facility: With Automatic Winding	18%	15/11/2017
91022900	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading 9101- Other Wrist-Watches, Whether Or Not Incorporating A Stop-Watch Facility: Other	18%	15/11/2017
910291	Electrically Operated	18%	15/11/2017
91029110	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading - Other: Electrically Operated: Pocket Watches	18%	15/11/2017
91029120	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading - Other: Electrically Operated: Stop Watches	18%	15/11/2017
91029190	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading - Other: Electrically Operated: Other	18%	15/11/2017
910299	Other	18%	15/11/2017
91029910	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading - Other - Other: Pocket Watches	18%	15/11/2017
91029920	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading - Other - Other: Stop Watches	18%	15/11/2017
91029990	Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading - Other - Other: Other	18%	15/11/2017
9103	Clocks With Watch Movements, Excluding Clocks Of Heading 9104	18%	01/07/2017
91031000	Clocks With Watch Movements, Excluding Clocks Of Heading 9104 - Electrically Operated	18%	01/07/2017
91039000	Clocks With Watch Movements, Excluding Clocks Of Heading 9104 - Other	18%	01/07/2017
9104	Instrument Panel Clocks And Clocks Of A Similar Type For Vehicles, Aircraft, Spacecraft Or Vessels	18%	15/11/2017
91040000	Instrument Panel Clocks And Clocks Of A Similar Type For Vehicles, Aircraft, Spacecraft Or Vessels	18%	15/11/2017
9105	Other Clocks	18%	01/07/2017
91051090	Other	18%	01/07/2017
91051100	Other Clocks - Alarm Clocks: Electrically Operated	18%	01/07/2017
91051900	Other Clocks - Alarm Clocks: Other	18%	01/07/2017
91052100	Other Clocks - Wall Clocks: Electrically Operated	18%	01/07/2017
91052900	Other Clocks - Wall Clocks: Other	18%	01/07/2017
91059100	Other Clocks - Other: Electrically Operated	18%	01/07/2017
910599	Other	18%	01/07/2017
91059910	Other Clocks - Other: Other: Timepieces	18%	01/07/2017
91059990	Other Clocks - Other: Other: Other	18%	01/07/2017
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, Timeregisters, Time-Recorders)	18%	15/11/2017
91061000	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	18%	15/11/2017
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%	15/11/2017
91069000	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) Other	18%	15/11/2017
9107	Time Switches With Clock Or Watch Movement Or With Synchronous Motor	18%	15/11/2017
91070000	Time Switches With Clock Or Watch Movement Or With Synchronous Motor	18%	15/11/2017
9108	Watch Movements, Complete And Assembled - Electrically Operated	18%	15/11/2017
91081100	Watch Movements, Complete And Assembled - Electrically Operated: With Mechanical Display Only Or With A Device To Which A Mechanical Display Can Be Incorporated	18%	15/11/2017
91081200	Watch Movements, Complete And Assembled - Electrically Operated: With Opto-Electronic Display Only	18%	15/11/2017
91081900	Watch Movements, Complete And Assembled - Electrically Operated: Other	18%	15/11/2017
91082000	Watch Movements, Complete And Assembled With Automatic Winding	18%	15/11/2017
91089000	Watch Movements, Complete And Assembled Other	18%	15/11/2017
9109	Clock Movements, Complete And Assembled	18%	01/07/2017
910910	Electrically Operated	18%	01/07/2017
91091010	Of Alarm Clocks	18%	01/07/2017
91091090	Clock Movements, Complete And Assembled - Electrically Operated ---Other	18%	01/07/2017
91099000	Clock Movements, Complete And Assembled - Other	18%	01/07/2017
910991	Seed	18%	01/07/2017
910992	Powder	18%	01/07/2017
910993	Husk	18%	01/07/2017
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	18%	15/11/2017 1/07/2017
91101100	Complete Watch Or Clock Movements, Unassembled Or Partly Assembled (Movement Sets); Incomplete Watch Or Clock Movements, Assembled; Rough Watch Or Clock Movements - Of Watches: Complete Movements, Unassembled Or Partly Assembled (Movement Sets)	18%	15/11/2017 1/07/2017
91101200	Complete Watch Or Clock Movements, Unassembled Or Partly Assembled (Movement Sets); Incomplete Watch Or Clock Movements, Assembled; Rough Watch Or Clock Movements - Of Watches: Incomplete Movements, Assembled	18%	15/11/2017 1/07/2017
91101900	Complete Watch Or Clock Movements, Unassembled Or Partly Assembled (Movement Sets); Incomplete Watch Or Clock Movements, Assembled; Rough Watch Or Clock Movements - Of Watches: Rough Movements	18%	15/11/2017 1/07/2017
91109000	Complete Watch Or Clock Movements, Unassembled Or Partly Assembled (Movement Sets); Incomplete Watch Or Clock Movements, Assembled; Rough Watch Or Clock Movements - Other	18%	15/11/2017 1/07/2017
9111	Watch Cases And Parts Thereof	18%	15/11/2017
91111000	Watch Cases And Parts Thereof Cases Of Precious Metal Or Of Metal Clad With Precious Metal	18%	15/11/2017
91112000	Watch Cases And Parts Thereof Cases Of Base Metal, Whether Or Not Gold- Or Silver-Plated	18%	15/11/2017
91118000	Watch Cases And Parts Thereof Watch Cases And Parts Thereof Other Cases	18%	15/11/2017
91119000	Parts	18%	15/11/2017
9112	Clock Cases And Cases Of A Similar Type For Other Goods Of This Chapter, And Parts Thereof	18%	15/11/2017 1/07/2017
91122000	Clock Cases And Cases Of A Similar Type For Other Goods Of This Chapter, And Parts Thereof Cases	18%	15/11/2017 1/07/2017
91129000	Clock Cases And Cases Of A Similar Type For Other Goods Of This Chapter, And Parts Thereof Parts	18%	15/11/2017 1/07/2017
9113	Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof	18%	15/11/2017
91131000	Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Precious Metal Or Of Metal Clad With Precious Metal	18%	15/11/2017
911320	Of Base Metal, Whether Or Not Gold- Or Silver-Plated	18%	15/11/2017
91132010	Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silver Plated:Parts	18%	15/11/2017
91132090	Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silver Plated:Other	18%	15/11/2017
911390	Other	18%	15/11/2017
91139010	Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof - Other: Parts	18%	15/11/2017
91139090	Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof - Other: Other	18%	15/11/2017
9114	Other Clock Or Watch Parts	18%	15/11/2017 1/07/2017
911410	Springs, Including Hair-Springs	18%	15/11/2017 1/07/2017
91141010	Other Clock Or Watch Parts Springs, Including Hair-Springs:For Watches	18%	15/11/2017 1/07/2017
91141020	Other Clock Or Watch Parts Springs, Including Hair-Springs:For Clocks	18%	15/11/2017 1/07/2017
911430	Dials	18%	15/11/2017 1/07/2017
91143010	Other Clock Or Watch Parts- Dials:For Watches	18%	15/11/2017 1/07/2017
91143020	Other Clock Or Watch Parts- Dials:For Clocks	18%	15/11/2017 1/07/2017
911440	Plates And Bridges	18%	15/11/2017 1/07/2017
91144010	Other Clock Or Watch Parts- Plates And Bridges:For Watches	18%	15/11/2017 1/07/2017
91144020	Other Clock Or Watch Parts- Plates And Bridges:For Clocks	18%	15/11/2017 1/07/2017
911490	Other	18%	15/11/2017 1/07/2017
91149030	Jewels	18%	15/11/2017 1/07/2017
91149091	For Watches	18%	15/11/2017 1/07/2017
91149092	For Clocks	18%	15/11/2017 1/07/2017

Practical Examples of GST on Clocks and Watches

Take for example, a luxury watch made of gold, which might cost around 50,000 Rupees. This watch will attract a GST of 9,000, bringing the total price for the customer to 59,000 Rs. Since it falls under code HSN 9101, this watch is classified under standard goods.

In the same fashion, a fitness smart watch priced at 10,000 rupees will also attract GST under the CODE 9102. Therefore the total will be 11,800.

Under HSN Code 9105, wall clocks would have a final price of Rs. 2,360, including the GST of Rs. 360. This would mean their selling price is Rs. 2000.

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Read More Articles Like This Here: Chapter 95: GST Rate and HSN Code for Toys, and Sports goods

Conclusion

As mentioned earlier all clocks and watches including GST on luxury watches, GST on smartwatches, and wall clocks are taxed under the watch hsn code and gst rate by the customs department. Any business dealing in the import and export, or GST filing, has to be very aware of the HSN codes so as to stay on the good side of the law and avoid tax payers notice. Classification, after all, is everything, and registering GST in the correct period avoids legal complications with tax authorities. For more information regarding GST and classification of HSN codes, it is best to reach out to a qualified tax consultant. Following these rules and procedures reduces risks, and increases the confidence of potential customers by promoting honesty through price rigidity.

FAQs

1. What are the GST regulations governing watches with HSN code 9102?

Wristwatches without smart technology or precious metals are taxed with 18% GST along with other regular types of watches such as smartwatches.

2. Which HSN Code classifies watches and what is their GST taxation?

While the code for watches is 9102 and the rate of tax after filing GST is 18% for all watches without precious metals or smart technology.

3. What is the GST on wall clocks under HSN Code 9105?

According to GST norms, there is an 18% GST rate chargeable on wall clocks which fall under the 9105 HSN Code classification.

4. Are watches considered as luxury goods taxed any differently under GST?

GST rates under the HSN code 9101 for luxury watches are standard 18% GST. This is similar to the GST rate placed on typical wristwatches.

5. What is the tax rate and the HSN code for smart watches?

Smart watches are placed under the 9102 HSN code and are also taxed at an 18% GST, just like standard wristwatches.

6. Are there different GST rates on watches depending on the style, material or additional features?

Watches made out of precious metal are indeed classified as 9101 HSN watches, while regular ones are classified as 9102. Both of them attract an 18% GST.

7. What is the GST for wall clocks cut out of plastic?

Every wall clock made from any material is placed under the 9105 HSN code and is taxed 18% GST.

8. What is the tax on luxury watches?

Luxury watches carry an 18 % GST, this is because they are placed under the 9101 HSN code which includes any type of wristwatch made out of expensive metal like gold or platinum.