---
title: "HSN Code for Wrist-watches (mechanical display): MechanoTime | HSN 91021100 GST Rate"
description: "Find HSN and GST Rates for 91021100 related to Wrist-watches (mechanical display): MechanoTime with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-91021100/"
---

# HSN Code 91021100: Wrist-watches (mechanical display): MechanoTime

- [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 9102: Wristwatches](https://busy.in/hsn/sub-chapter-9102/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| WRIST-WATCHES, ELECTRICALLY OPERATED, WHETHER OR NOT incorporating a stop-watch facility : With mechanical display only | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 91021100 ?

It includes Other | Electrically Operated

### Does packaging or labelling change the GST for Wrist-watches (mechanical display): MechanoTime?

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 Wrist-watches (mechanical display): MechanoTime is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wrist-watches (mechanical display): MechanoTime; Nil for exempt items if applicable).

### How much GST applies to Wrist-watches (mechanical display): MechanoTime?

Under HSN 91021100, Wrist-watches (mechanical display): MechanoTime attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Wrist-watches (mechanical display): MechanoTime?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Wrist-watches (mechanical display): MechanoTime?

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.

## India's trade performance: HSN Code 91021100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹142 Cr (+74.46% YoY) — 0.0039% of India's total exports
- Imports: ₹1,095 Cr (+15.25% YoY) — 0.0180% of India's total imports
- Trade balance: −₹953 Cr (Deficit); surplus rank #12197 of 12657 HSN codes
- Share of Sub-Chapter 9102: 81.15% of its exports; import side 32.88%
- Rank within Sub-Chapter 9102: #1 of 11 by export value; import-side #1

### Key metrics

- Export CAGR: -5.35% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2227 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +74.46% in FY 2024-25
- Contribution to Sub-Ch. 9102: 81.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 91021100

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. 9102 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9102 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 197.31 | 0.0086% | — | 73.90% | 503.77 | 0.0141% | — | 34.35% | −306.46 | #1324 |
| FY 2019-20 | 157.19 | 0.0071% | −20.33% | 71.23% | 436.94 | 0.0131% | −13.27% | 31.32% | −279.75 | #1540 |
| FY 2020-21 | 106.75 | 0.0050% | −32.09% | 61.31% | 277.88 | 0.0095% | −36.40% | 26.43% | −171.13 | #1995 |
| FY 2021-22 | 134.33 | 0.0043% | +25.84% | 57.47% | 509.43 | 0.0111% | +83.33% | 30.16% | −375.10 | #2065 |
| FY 2022-23 | 116.30 | 0.0032% | −13.42% | 62.52% | 723.17 | 0.0126% | +41.96% | 32.49% | −606.87 | #2338 |
| FY 2023-24 | 81.30 | 0.0022% | −30.09% | 27.42% | 950.33 | 0.0169% | +31.41% | 31.06% | −869.03 | #2848 |
| FY 2024-25 | 141.84 | 0.0039% | +74.46% | 81.15% | 1,095.22 | 0.0180% | +15.25% | 32.88% | −953.38 | #2227 |

- CAGR (7-year): exports -5.35%/yr, imports 13.82%/yr (consistently Deficit)

## Key trade insights: HSN Code 91021100 export-import analysis

### Export decline: -5.35% CAGR over 7 years

India's exports under HSN Code 91021100 have declined at a compound annual rate of -5.35% over 7 fiscal years, falling from ₹197.31 Crore in FY 2018-19 to ₹141.84 Crore in FY 2024-25.

### HSN Code 91021100 ranked #2227 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 91021100 ranks #2227 out of 12657 HSN codes by total export value. Within Sub-Chapter 9102, it ranks #1 of 11. By trade surplus, it ranks #12197 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 91021100 exports

The strongest single-year export movement for HSN Code 91021100 was recorded in FY 2024-25, when exports surged by 74.46% over the prior year.

### India records a trade deficit of ₹953.38 Crore in HSN Code 91021100 goods

In FY 2024-25, India's imports of ₹1,095.22 Cr exceeded exports of ₹141.84 Cr, resulting in a trade deficit of ₹953.38 Crore — ranking #12197 of 12657 by surplus magnitude.

### Import growth of 13.82% CAGR signals rising demand for Wrist-watches (mechanical display): MechanoTime

India's imports under HSN Code 91021100 have grown at 13.82% CAGR, reaching ₹1,095.22 Crore in FY 2024-25.

### HSN Code 91021100 contributes 81.15% of Sub-Chapter 9102 exports — ranked #1

Among the 11 HSN codes under Sub-Chapter 9102, HSN Code 91021100 ranks #1 by export value — accounting for 81.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 32.88% share (rank #1).

## Related HSN Codes in Sub-Chapter 9102

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 91021100: Wrist-watches (mechanical display): MechanoTime (this hsn code) | ₹142 Cr |
| #2 | [HSN Code 91029990: Other Watches (Wrist, Pocket, etc.), Excl. Precious Metal Case](https://busy.in/hsn/hsn-91029990/) | ₹15 Cr |
| #3 | [HSN Code 91022900: Other Wrist-Watches, Including Stop-Watch Facility](https://busy.in/hsn/hsn-91022900/) | ₹6 Cr |
| #4 | [HSN Code 91021900: Other Electrically Operated Wrist-Watches](https://busy.in/hsn/hsn-91021900/) | ₹5 Cr |
| #5 | [HSN Code 91022100: Automatic Winding Other Wrist-Watches](https://busy.in/hsn/hsn-91022100/) | ₹5 Cr |
| #6 | [HSN Code 91029120: Other : Electrically operated : Stop watches](https://busy.in/hsn/hsn-91029120/) | ₹1 Cr |
| #7 | [HSN Code 91021200: Wrist-watches (opto-electronic display): ElectroTime](https://busy.in/hsn/hsn-91021200/) | < ₹1 Crore |
| #8 | [HSN Code 91029920: Stop Watches](https://busy.in/hsn/hsn-91029920/) | < ₹1 Crore |
| #9 | [HSN Code 91029910: Other : Other : Pocket watches](https://busy.in/hsn/hsn-91029910/) | < ₹1 Crore |
| #10 | [HSN Code 91029110: Other : Electrically operated : Pocket watches](https://busy.in/hsn/hsn-91029110/) | < ₹1 Crore |