HSN Code 91019990 represents Watches with Precious Metal Case – Other Types under GST classification. This code helps businesses identify Watches with Precious Metal Case – Other Types correctly for billing, taxation, and trade. With HSN Code 91019990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Watches with Precious Metal Case – Other Types.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 91019990 relates to the following description.
Clocks and watches and parts thereof
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
Other : Other : Other
9%
9%
18%
0%
5% for braille watches or clocks and watches specially adapted for disabled users; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 478, List 1.
Description of Goods
Other : Other : Other
Chapter
91 - Clocks and watches and parts thereof
Sub Chapter
9101 - Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% for braille watches or clocks and watches specially adapted for disabled users; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 478, List 1.
Watches with Precious Metal Case – Other Types does not include products with the following descriptions.
Wrist-watches, electrically operated whether or not incorporating a stop-watch facility : With mechanical display only
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal - wrist-watches, electrically operated whether or not incorporating a stop-watch facility: with opto-electronic display only
Wrist-watches, electrically operated whether or not incorporating a stop-watch facility : Other
Other wrist-watches, whether or not incorporating a stop-watch facility : With automatic winding
Other wrist-watches, whether or not incorporating a stop-watch facility : Other
Other : Electrically operated : Pocket watches
Other : Electrically operated : Stop watches
Other : Electrically operated : Other
Other : Other : Pocket watches
Other : Other : Stop watches
Wrist-watches, electrically operated whether or not incorporating a stop-watch facility : With mechanical display only
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal - wrist-watches, electrically operated whether or not incorporating a stop-watch facility: with opto-electronic display only
Wrist-watches, electrically operated whether or not incorporating a stop-watch facility : Other
Other wrist-watches, whether or not incorporating a stop-watch facility : With automatic winding
Other wrist-watches, whether or not incorporating a stop-watch facility : Other
Other : Electrically operated : Pocket watches
Other : Electrically operated : Stop watches
Other : Electrically operated : Other
Other : Other : Pocket watches
Other : Other : Stop watches
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2025-26₹13 Cr
0.0002% of India’s total imports
Trade Balance
FY 2025-26−₹12 Cr
Surplus rank #9276 of 12872 HSN codes
% of Sub-Chapter 9101
FY 2025-260.59%
Share of Sub-Chapter 9101’s total exports in FY 2025-26
Import side: 1.19% of Sub-Chapter 9101’s imports
Rank Within Sub-Chapter 9101
FY 2025-26#5 of 11
Position by export value among HSN codes in Sub-Chapter 9101
Import-side rank: #5 of 11
At a glance
−9.66%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#8891
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+317.31%
Peak Growth Year
FY 2021-22 · strongest single-year move
0.59%
Contribution to Sub-Ch. 9101
Share of Sub-Chapter 9101 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−20.55
Exports
1.10 ₹ Cr
0.0000% share
— YoY
1.13% of Sub-Ch. 9101
Imports
21.65 ₹ Cr
0.0006% share
— YoY
4.74% of Sub-Ch. 9101
Balance
−3.85
Exports
1.17 ₹ Cr
0.0001% share
+6.36% YoY
1.19% of Sub-Ch. 9101
Imports
5.02 ₹ Cr
0.0001% share
−76.81% YoY
1.42% of Sub-Ch. 9101
Balance
−2.43
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−55.56% YoY
0.44% of Sub-Ch. 9101
Imports
2.95 ₹ Cr
0.0001% share
−41.24% YoY
1.27% of Sub-Ch. 9101
Balance
−28.10
Exports
2.17 ₹ Cr
0.0001% share
+317.31% YoY
4.48% of Sub-Ch. 9101
Imports
30.27 ₹ Cr
0.0007% share
+926.10% YoY
6.72% of Sub-Ch. 9101
Balance
−27.49
Exports
1.19 ₹ Cr
0.0000% share
−45.16% YoY
5.62% of Sub-Ch. 9101
Imports
28.68 ₹ Cr
0.0005% share
−5.25% YoY
5.10% of Sub-Ch. 9101
Balance
−31.05
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−51.26% YoY
1.47% of Sub-Ch. 9101
Imports
31.63 ₹ Cr
0.0006% share
+10.29% YoY
4.40% of Sub-Ch. 9101
Balance
−41.66
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−63.79% YoY
0.45% of Sub-Ch. 9101
Imports
41.87 ₹ Cr
0.0007% share
+32.37% YoY
4.92% of Sub-Ch. 9101
Balance
−12.44
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+157.14% YoY
0.59% of Sub-Ch. 9101
Imports
12.98 ₹ Cr
0.0002% share
−69.00% YoY
1.19% of Sub-Ch. 9101
CAGR · 8-Year
Exports
−9.66% /yr
Imports
−7.05% /yr
reference, FY 2025-26
Export
₹90.99 Cr
Import
₹1,092.24 Cr
Trade Balance
−1,001.25
India's exports under HSN Code 91019990 have declined at a compound annual rate of −9.66% over 8 fiscal years, falling from ₹1.10 Crore in FY 2018-19 to ₹0.54 Crore in FY 2025-26.
In FY 2025-26, HSN Code 91019990 ranks #8891 out of 12872 HSN codes by total export value. Within Sub-Chapter 9101, it ranks #5 of 11. By trade surplus, it ranks #9276 of 12872.
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.
In FY 2025-26, India's imports of ₹12.98 Cr exceeded exports of ₹0.54 Cr, resulting in a trade deficit of ₹12.44 Crore — ranking #9276 of 12872 by surplus magnitude.
India's imports under HSN Code 91019990 have grown at −7.05% CAGR, reaching ₹12.98 Crore in FY 2025-26.
Among the 11 HSN codes under Sub-Chapter 9101, HSN Code 91019990 ranks #5 by export value — accounting for 0.59% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 1.19% share (rank #5).
Clear answers to common queries about HSN Code 91019990 and GST compliance.
It includes Other : Electrically operated : Stop watches
Under HSN 91019990, Watches with Precious Metal Case – Other Types attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
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.
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.