--- title: "HSN Code for Automatic Winding Wrist-Watches | HSN 91012100 GST Rate" description: "Find HSN and GST Rates for 91012100 related to Automatic Winding Wrist-Watches with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91012100/" --- # HSN Code 91012100: Automatic Winding Wrist-Watches - [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/) - [Chapter 91: Clocks & Watches, Its Part Etc](https://busy.in/hsn/chapter-91/) - [Sub-chapter 9101: Wrist & Pocket Watches](https://busy.in/hsn/sub-chapter-9101/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other wrist-watches, whether or not incorporating a stop-watch facility : With automatic winding | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91012100 ? It includes Watches with Precious Metal Case – Other Types ### Can we claim ITC on inputs used to trade Automatic Winding Wrist-Watches? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Automatic Winding Wrist-Watches? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Automatic Winding Wrist-Watches? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How should mixed supplies be billed when Automatic Winding Wrist-Watches is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Automatic Winding Wrist-Watches; Nil for exempt items if applicable). ### Any common misclassification issue with Automatic Winding Wrist-Watches? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Automatic Winding Wrist-Watches? Under HSN 91012100, Automatic Winding Wrist-Watches attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 91012100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (+192.06% YoY) — 0.0001% of India's total exports - Imports: ₹230 Cr (+1.40% YoY) — 0.0038% of India's total imports - Trade balance: −₹226 Cr (Deficit); surplus rank #11397 of 12657 HSN codes - Share of Sub-Chapter 9101: 7.93% of its exports; import side 27.01% - Rank within Sub-Chapter 9101: #2 of 11 by export value; import-side #2 ### Key metrics - Export CAGR: -12.05% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6967 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +192.06% in FY 2024-25 - Contribution to Sub-Ch. 9101: 7.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91012100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9101 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9101 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 7.95 | 0.0003% | — | 8.15% | 76.10 | 0.0021% | — | 16.67% | −68.15 | #5286 | | FY 2019-20 | 8.30 | 0.0004% | +4.40% | 8.45% | 85.64 | 0.0026% | +12.54% | 24.16% | −77.34 | #5242 | | FY 2020-21 | 22.75 | 0.0011% | +174.10% | 19.35% | 86.87 | 0.0030% | +1.44% | 37.36% | −64.12 | #4024 | | FY 2021-22 | 17.90 | 0.0006% | −21.32% | 36.97% | 160.66 | 0.0035% | +84.94% | 35.69% | −142.76 | #4733 | | FY 2022-23 | 2.22 | 0.0001% | −87.60% | 10.49% | 191.72 | 0.0033% | +19.33% | 34.12% | −189.50 | #7330 | | FY 2023-24 | 1.26 | 0.0000% | −43.24% | 3.20% | 226.84 | 0.0040% | +18.32% | 31.53% | −225.58 | #8026 | | FY 2024-25 | 3.68 | 0.0001% | +192.06% | 7.93% | 230.01 | 0.0038% | +1.40% | 27.01% | −226.33 | #6967 | - CAGR (7-year): exports -12.05%/yr, imports 20.24%/yr (consistently Deficit) ## Key trade insights: HSN Code 91012100 export-import analysis ### Export decline: -12.05% CAGR over 7 years India's exports under HSN Code 91012100 have declined at a compound annual rate of -12.05% over 7 fiscal years, falling from ₹7.95 Crore in FY 2018-19 to ₹3.68 Crore in FY 2024-25. ### HSN Code 91012100 ranked #6967 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91012100 ranks #6967 out of 12657 HSN codes by total export value. Within Sub-Chapter 9101, it ranks #2 of 11. By trade surplus, it ranks #11397 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 91012100 exports The strongest single-year export movement for HSN Code 91012100 was recorded in FY 2024-25, when exports surged by 192.06% over the prior year. ### India records a trade deficit of ₹226.33 Crore in HSN Code 91012100 goods In FY 2024-25, India's imports of ₹230.01 Cr exceeded exports of ₹3.68 Cr, resulting in a trade deficit of ₹226.33 Crore — ranking #11397 of 12657 by surplus magnitude. ### Import growth of 20.24% CAGR signals rising demand for Automatic Winding Wrist-Watches India's imports under HSN Code 91012100 have grown at 20.24% CAGR, reaching ₹230.01 Crore in FY 2024-25. ### HSN Code 91012100 contributes 7.93% of Sub-Chapter 9101 exports — ranked #2 Among the 11 HSN codes under Sub-Chapter 9101, HSN Code 91012100 ranks #2 by export value — accounting for 7.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.01% share (rank #2). ## Related HSN Codes in Sub-Chapter 9101 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 91011900: Other Electrically Operated Wrist-Watches](https://busy.in/hsn/hsn-91011900/) | ₹38 Cr | | #2 | HSN Code 91012100: Automatic Winding Wrist-Watches (this hsn code) | ₹4 Cr | | #3 | [HSN Code 91011100: Mechanical Display Watch](https://busy.in/hsn/hsn-91011100/) | ₹3 Cr | | #4 | [HSN Code 91012900: Other Wrist-Watches, With or Without Stop-Watch Facility](https://busy.in/hsn/hsn-91012900/) | ₹1 Cr | | #5 | [HSN Code 91019990: Watches with Precious Metal Case – Other Types](https://busy.in/hsn/hsn-91019990/) | < ₹1 Crore | | #6 | [HSN Code 91019190: Other \| Electrically Operated](https://busy.in/hsn/hsn-91019190/) | < ₹1 Crore | | #7 | [HSN Code 91019120: Other : Electrically operated : Stop watches](https://busy.in/hsn/hsn-91019120/) | < ₹1 Crore | | #7 | [HSN Code 91019910: Other \| Other \| Pocket Watches](https://busy.in/hsn/hsn-91019910/) | < ₹1 Crore | | #9 | [HSN Code 91019110: Other : Electrically operated : Pocket watches](https://busy.in/hsn/hsn-91019110/) | < ₹1 Crore | | — | [HSN Code 91019920: Other : Other : Stop watches](https://busy.in/hsn/hsn-91019920/) | Nil |