91

HSN Code 91: GST Rate & Description

Clocks and watches and parts thereof
HSN Chapter 91 — Clocks & Watches 2-digit code 18% GST
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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14 Sub-codes under 91
9101 Wrist-watches, pocket-watches and other watches, i… 9102 Wrist-watches, pocket-watches and other watches, i… 9103 Clocks with watch movements, excluding clocks of_x… 9104 Instrument panel clocks and clocks of a similar ty… 9105 Other clocks 9106 Time of day recording apparatus and apparatus for… 9107 Time switches with clock or watch movement or with… 9108 Watch movements, complete and assembled 9109 Clock movements, complete and assembled 9110 Complete watch or clock movements, unassembled or… 9111 Watch cases and parts thereof 9112 Clock cases and cases of a similar type for other… 9113 Watch straps, watch bands and watch bracelets, and… 9114 Other clock or watch parts
All HSN codes in Chapter 91 — Clocks & Watches (14 codes)
9101 Wrist-watches, pocket-watches and other watches,… 9102 Wrist-watches, pocket-watches and other watches,… 9103 Clocks with watch movements, excluding clocks of… 9104 Instrument panel clocks and clocks of a similar… 9105 Other clocks 9106 Time of day recording apparatus and apparatus fo… 9107 Time switches with clock or watch movement or wi… 9108 Watch movements, complete and assembled 9109 Clock movements, complete and assembled 9110 Complete watch or clock movements, unassembled o… 9111 Watch cases and parts thereof 9112 Clock cases and cases of a similar type for othe… 9113 Watch straps, watch bands and watch bracelets, a… 9114 Other clock or watch parts

About HSN Code 91

HSN code 91 is a 2-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Clocks and watches and parts thereof.

This code falls under Chapter 91 (Clocks & Watches) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 91?
HSN 91 refers to: Clocks and watches and parts thereof. It belongs to Chapter 91 (Clocks & Watches) of the GST tariff.
What is the GST rate for HSN code 91?
The GST rate for HSN code 91 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 91 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 91 belong to?
HSN code 91 belongs to Chapter 91 of the GST tariff, which covers Clocks & Watches.