Book A Demo



  • calculateSection 18

    Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Clocks And Watches; Musical Instruments; Parts And Accessories Thereof

  • calculateChapter 91

    Clocks and watches and parts thereof

Sub Chapters under Clocks & Watches, Its Part Etc

The following Sub Chapters fall under HSN Chapter 91:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
9101
New GST Rate
18%
Old GST Rate
18%
Description
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
Sub Chapter
9102
New GST Rate
18%
Old GST Rate
18%
Description
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading
Sub Chapter
9103
New GST Rate
18%
Old GST Rate
18%
Description
Clocks with watch movements, excluding clocks of heading 9104
Sub Chapter
9104
New GST Rate
18%
Old GST Rate
18%
Description
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
Sub Chapter
9105
New GST Rate
18%
Old GST Rate
18%
Description
Other clocks
Sub Chapter
9106
New GST Rate
18%
Old GST Rate
18%
Description
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)
Sub Chapter
9107
New GST Rate
18%
Old GST Rate
18%
Description
Time switches with clock or watch movement or with synchronous motor
Sub Chapter
9108
New GST Rate
18%
Old GST Rate
18%
Description
Watch movements, complete and assembled
Sub Chapter
9109
New GST Rate
18%
Old GST Rate
18%
Description
Clock movements, complete and assembled
Sub Chapter
9110
New GST Rate
18%
Old GST Rate
18%
Description
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Sub Chapter
9111
New GST Rate
18%
Old GST Rate
18%
Description
Watch cases and parts thereof
Sub Chapter
9112
New GST Rate
18%
Old GST Rate
18%
Description
Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
Sub Chapter
9113
New GST Rate
18%
Old GST Rate
18%
Description
Watch straps, watch bands and watch bracelets, and parts thereof
Sub Chapter
9114
New GST Rate
18%
Old GST Rate
18%
Description
Other clock or watch parts

Case Laws Related to Chapter 91

Order Number
Description
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
01/AAAR/2023
Description
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Order Number
Order No. 15
Description
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
M/S. House Of Marigold (AAR (Authority For Advance Ruling), Gujarat)
Description
House Of Marigold (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Description
Mohammed Shereef (Kerala High Court, Kerala)
Description
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Order Number
Order No. 55
Description
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Description
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Description
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
04/2022-23
Description
Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Description
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Description
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
TN/17/ARA/2021
Description
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.