--- title: "HSN Code for Watches with Precious Metal Case – Other Types | HSN 91019990 GST Rate" description: "Find HSN and GST Rates for 91019990 related to Watches with Precious Metal Case – Other Types with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91019990/" --- # HSN Code 91019990: Watches with Precious Metal Case – Other Types - [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 : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91019990 ? It includes Other : Electrically operated : Stop watches ### How much GST applies to Watches with Precious Metal Case – Other Types? Under HSN 91019990, Watches with Precious Metal Case – Other Types attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Watches with Precious Metal Case – Other Types? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Watches with Precious Metal Case – Other Types? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Watches with Precious Metal Case – Other Types is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Watches with Precious Metal Case – Other Types; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Watches with Precious Metal Case – Other Types? 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 Watches with Precious Metal Case – Other Types? 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 91019990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−63.79% YoY) — 0.0000% of India's total exports - Imports: ₹42 Cr (+32.37% YoY) — 0.0007% of India's total imports - Trade balance: −₹42 Cr (Deficit); surplus rank #10102 of 12657 HSN codes - Share of Sub-Chapter 9101: 0.45% of its exports; import side 4.92% - Rank within Sub-Chapter 9101: #5 of 11 by export value; import-side #5 ### Key metrics - Export CAGR: -24.12% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9395 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +317.31% in FY 2021-22 - Contribution to Sub-Ch. 9101: 0.45% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91019990 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 | 1.10 | 0.0000% | — | 1.13% | 21.65 | 0.0006% | — | 4.74% | −20.55 | #7538 | | FY 2019-20 | 1.17 | 0.0001% | +6.36% | 1.19% | 5.02 | 0.0001% | −76.81% | 1.42% | −3.85 | #7448 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −55.56% | 0.44% | 2.95 | 0.0001% | −41.24% | 1.27% | −2.43 | #8201 | | FY 2021-22 | 2.17 | 0.0001% | +317.31% | 4.48% | 30.27 | 0.0007% | +926.10% | 6.72% | −28.10 | #7223 | | FY 2022-23 | 1.19 | 0.0000% | −45.16% | 5.62% | 28.68 | 0.0005% | −5.25% | 5.10% | −27.49 | #7950 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −51.26% | 1.47% | 31.63 | 0.0006% | +10.29% | 4.40% | −31.05 | #8681 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −63.79% | 0.45% | 41.87 | 0.0007% | +32.37% | 4.92% | −41.66 | #9395 | - CAGR (7-year): exports -24.12%/yr, imports 11.62%/yr (consistently Deficit) ## Key trade insights: HSN Code 91019990 export-import analysis ### Export decline: -24.12% CAGR over 7 years India's exports under HSN Code 91019990 have declined at a compound annual rate of -24.12% over 7 fiscal years, falling from ₹1.10 Crore in FY 2018-19 to ₹0.21 Crore in FY 2024-25. ### HSN Code 91019990 ranked #9395 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91019990 ranks #9395 out of 12657 HSN codes by total export value. Within Sub-Chapter 9101, it ranks #5 of 11. By trade surplus, it ranks #10102 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 91019990 exports The strongest single-year export movement for HSN Code 91019990 was recorded in FY 2021-22, when exports surged by 317.31% over the prior year. ### India records a trade deficit of ₹41.66 Crore in HSN Code 91019990 goods In FY 2024-25, India's imports of ₹41.87 Cr exceeded exports of ₹0.21 Cr, resulting in a trade deficit of ₹41.66 Crore — ranking #10102 of 12657 by surplus magnitude. ### Import growth of 11.62% CAGR signals rising demand for Watches with Precious Metal Case – Other Types India's imports under HSN Code 91019990 have grown at 11.62% CAGR, reaching ₹41.87 Crore in FY 2024-25. ### HSN Code 91019990 contributes 0.45% of Sub-Chapter 9101 exports — ranked #5 Among the 11 HSN codes under Sub-Chapter 9101, HSN Code 91019990 ranks #5 by export value — accounting for 0.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.92% share (rank #5). ## 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](https://busy.in/hsn/hsn-91012900/) | ₹1 Cr | | #5 | HSN Code 91019990: Watches with Precious Metal Case – Other Types (this hsn code) | < ₹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 |