- Section 18 – Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Clocks And Watches; Musical Instruments; Parts And Accessories Thereof
- Chapter 91 – Clocks and watches and parts thereof
- Sub-Chapters under Chapter 91
- Case Laws Related to Chapter 91
- Important Disclaimer
91 HSN Code: Clocks & Watches, Its Part Etc
HSN Chapter 91 represents Clocks & Watches, Its Part Etc under GST classification. This code helps businesses identify Clocks & Watches, Its Part Etc correctly for billing, taxation, and trade purposes. With HSN Chapter 91, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Clocks & Watches, Its Part Etc.
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Sub Chapters under HSN Chapter 91
Following Sub Chapters fall under HSN Chapter 91:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 18% | 18% | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal | |
| 18% | 18% | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading | |
| 18% | 18% | Clocks with watch movements, excluding clocks of heading 9104 | |
| 18% | 18% | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | |
| 18% | 18% | Other clocks | |
| 18% | 18% | 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% | 18% | Time switches with clock or watch movement or with synchronous motor | |
| 18% | 18% | Watch movements, complete and assembled | |
| 18% | 18% | Clock movements, complete and assembled | |
| 18% | 18% | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | |
| 18% | 18% | Watch cases and parts thereof | |
| 18% | 18% | Clock cases and cases of a similar type for other goods of this chapter, and parts thereof | |
| 18% | 18% | Watch straps, watch bands and watch bracelets, and parts thereof | |
| 18% | 18% | Other clock or watch parts |
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading
Clocks with watch movements, excluding clocks of heading 9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
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)
Time switches with clock or watch movement or with synchronous motor
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
Watch straps, watch bands and watch bracelets, and parts thereof
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
Case Laws Related to Chapter 91
| Order Number | Description |
|---|---|
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab) | |
| Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. House Of Marigold (AAR (Authority For Advance Ruling), Gujarat) | |
| House Of Marigold (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra) | |
| Mohammed Shereef (Kerala High Court, Kerala) | |
| Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat) | |
| Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan) | |
| Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) |
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. House Of Marigold (AAR (Authority For Advance Ruling), Gujarat)
House Of Marigold (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Mohammed Shereef (Kerala High Court, Kerala)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.