--- title: "HSN Code for Other Electrically Operated Wrist-Watches | HSN 91021900 GST Rate" description: "Find HSN and GST Rates for 91021900 related to Other Electrically Operated Wrist-Watches with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91021900/" --- # HSN Code 91021900: Other Electrically Operated 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 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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91021900 ? It includes Stop Watches ### Do e‑way bill and e‑invoice apply for Other Electrically Operated 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. ### Can we claim ITC on inputs used to trade Other Electrically Operated 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. ### Any common misclassification issue with Other Electrically Operated 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 should mixed supplies be billed when Other Electrically Operated Wrist-Watches is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Electrically Operated Wrist-Watches; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Electrically Operated 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 much GST applies to Other Electrically Operated Wrist-Watches? Under HSN 91021900, Other Electrically Operated Wrist-Watches attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 91021900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−62.45% YoY) — 0.0001% of India's total exports - Imports: ₹427 Cr (+35.85% YoY) — 0.0070% of India's total imports - Trade balance: −₹422 Cr (Deficit); surplus rank #11794 of 12657 HSN codes - Share of Sub-Chapter 9102: 2.72% of its exports; import side 12.82% - Rank within Sub-Chapter 9102: #4 of 11 by export value; import-side #4 ### Key metrics - Export CAGR: -26.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6672 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +525.98% in FY 2021-22 - Contribution to Sub-Ch. 9102: 2.72% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91021900 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 | 31.27 | 0.0014% | — | 11.71% | 273.76 | 0.0076% | — | 18.66% | −242.49 | #3522 | | FY 2019-20 | 24.21 | 0.0011% | −22.58% | 10.97% | 253.71 | 0.0076% | −7.32% | 18.19% | −229.50 | #3864 | | FY 2020-21 | 3.58 | 0.0002% | −85.21% | 2.06% | 158.37 | 0.0054% | −37.58% | 15.06% | −154.79 | #6334 | | FY 2021-22 | 22.41 | 0.0007% | +525.98% | 9.59% | 257.48 | 0.0056% | +62.58% | 15.24% | −235.07 | #4446 | | FY 2022-23 | 42.34 | 0.0012% | +88.93% | 22.76% | 302.99 | 0.0053% | +17.68% | 13.61% | −260.65 | #3698 | | FY 2023-24 | 12.65 | 0.0003% | −70.12% | 4.27% | 314.47 | 0.0056% | +3.79% | 10.28% | −301.82 | #5410 | | FY 2024-25 | 4.75 | 0.0001% | −62.45% | 2.72% | 427.21 | 0.0070% | +35.85% | 12.82% | −422.46 | #6672 | - CAGR (7-year): exports -26.95%/yr, imports 7.70%/yr (consistently Deficit) ## Key trade insights: HSN Code 91021900 export-import analysis ### Export decline: -26.95% CAGR over 7 years India's exports under HSN Code 91021900 have declined at a compound annual rate of -26.95% over 7 fiscal years, falling from ₹31.27 Crore in FY 2018-19 to ₹4.75 Crore in FY 2024-25. ### HSN Code 91021900 ranked #6672 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91021900 ranks #6672 out of 12657 HSN codes by total export value. Within Sub-Chapter 9102, it ranks #4 of 11. By trade surplus, it ranks #11794 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 91021900 exports The strongest single-year export movement for HSN Code 91021900 was recorded in FY 2021-22, when exports surged by 525.98% over the prior year. ### India records a trade deficit of ₹422.46 Crore in HSN Code 91021900 goods In FY 2024-25, India's imports of ₹427.21 Cr exceeded exports of ₹4.75 Cr, resulting in a trade deficit of ₹422.46 Crore — ranking #11794 of 12657 by surplus magnitude. ### Import growth of 7.70% CAGR signals stable import dependency for Other Electrically Operated Wrist-Watches India's imports under HSN Code 91021900 have grown at 7.70% CAGR, reaching ₹427.21 Crore in FY 2024-25. ### HSN Code 91021900 contributes 2.72% of Sub-Chapter 9102 exports — ranked #4 Among the 11 HSN codes under Sub-Chapter 9102, HSN Code 91021900 ranks #4 by export value — accounting for 2.72% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.82% share (rank #4). ## 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](https://busy.in/hsn/hsn-91021100/) | ₹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 (this hsn code) | ₹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 |