--- title: "HSN Code for Other Wrist-Watches, With or Without Stop-Watch Facility | HSN 91012900 GST Rate" description: "Find HSN and GST Rates for 91012900 related to Other Wrist-Watches, With or Without Stop-Watch Facility with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91012900/" --- # HSN Code 91012900: Other Wrist-Watches, With or Without Stop-Watch Facility - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91012900 ? It includes Wrist-watches (mechanical display): MechanoTime ### How should mixed supplies be billed when Other Wrist-Watches, With or Without Stop-Watch Facility is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Wrist-Watches, With or Without Stop-Watch Facility; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Wrist-Watches, With or Without Stop-Watch Facility? 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. ### Can we claim ITC on inputs used to trade Other Wrist-Watches, With or Without Stop-Watch Facility? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other Wrist-Watches, With or Without Stop-Watch Facility? Under HSN 91012900, Other Wrist-Watches, With or Without Stop-Watch Facility attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Wrist-Watches, With or Without Stop-Watch Facility? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other Wrist-Watches, With or Without Stop-Watch Facility? 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. ## India's trade performance: HSN Code 91012900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+155.32% YoY) — 0.0000% of India's total exports - Imports: ₹122 Cr (−0.64% YoY) — 0.0020% of India's total imports - Trade balance: −₹121 Cr (Deficit); surplus rank #10944 of 12657 HSN codes - Share of Sub-Chapter 9101: 2.59% of its exports; import side 14.29% - Rank within Sub-Chapter 9101: #4 of 11 by export value; import-side #3 ### Key metrics - Export CAGR: -23.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8087 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +161.03% in FY 2019-20 - Contribution to Sub-Ch. 9101: 2.59% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91012900 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 | 6.03 | 0.0003% | — | 6.18% | 55.01 | 0.0015% | — | 12.05% | −48.98 | #5639 | | FY 2019-20 | 15.74 | 0.0007% | +161.03% | 16.02% | 78.49 | 0.0023% | +42.68% | 22.14% | −62.75 | #4442 | | FY 2020-21 | 13.07 | 0.0006% | −16.96% | 11.11% | 47.65 | 0.0016% | −39.29% | 20.49% | −34.58 | #4747 | | FY 2021-22 | 8.04 | 0.0003% | −38.49% | 16.60% | 100.57 | 0.0022% | +111.06% | 22.34% | −92.53 | #5765 | | FY 2022-23 | 5.50 | 0.0002% | −31.59% | 25.99% | 125.38 | 0.0022% | +24.67% | 22.31% | −119.88 | #6355 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −91.45% | 1.19% | 122.53 | 0.0022% | −2.27% | 17.03% | −122.06 | #8839 | | FY 2024-25 | 1.20 | 0.0000% | +155.32% | 2.59% | 121.74 | 0.0020% | −0.64% | 14.29% | −120.54 | #8087 | - CAGR (7-year): exports -23.59%/yr, imports 14.16%/yr (consistently Deficit) ## Key trade insights: HSN Code 91012900 export-import analysis ### Export decline: -23.59% CAGR over 7 years India's exports under HSN Code 91012900 have declined at a compound annual rate of -23.59% over 7 fiscal years, falling from ₹6.03 Crore in FY 2018-19 to ₹1.20 Crore in FY 2024-25. ### HSN Code 91012900 ranked #8087 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91012900 ranks #8087 out of 12657 HSN codes by total export value. Within Sub-Chapter 9101, it ranks #4 of 11. By trade surplus, it ranks #10944 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 91012900 exports The strongest single-year export movement for HSN Code 91012900 was recorded in FY 2019-20, when exports surged by 161.03% over the prior year. ### India records a trade deficit of ₹120.54 Crore in HSN Code 91012900 goods In FY 2024-25, India's imports of ₹121.74 Cr exceeded exports of ₹1.20 Cr, resulting in a trade deficit of ₹120.54 Crore — ranking #10944 of 12657 by surplus magnitude. ### Import growth of 14.16% CAGR signals rising demand for Other Wrist-Watches, With or Without Stop-Watch Facility India's imports under HSN Code 91012900 have grown at 14.16% CAGR, reaching ₹121.74 Crore in FY 2024-25. ### HSN Code 91012900 contributes 2.59% of Sub-Chapter 9101 exports — ranked #4 Among the 11 HSN codes under Sub-Chapter 9101, HSN Code 91012900 ranks #4 by export value — accounting for 2.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.29% share (rank #3). ## 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](https://busy.in/hsn/hsn-91012100/) | ₹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 (this hsn code) | ₹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 |