--- title: "HSN Code for Other Wrist-Watches, Including Stop-Watch Facility | HSN 91022900 GST Rate" description: "Find HSN and GST Rates for 91022900 related to Other Wrist-Watches, Including Stop-Watch Facility with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91022900/" --- # HSN Code 91022900: Other Wrist-Watches, Including 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 9102: Wristwatches](https://busy.in/hsn/sub-chapter-9102/) ## 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 91022900 ? It includes Electrically operated devices ### Any common misclassification issue with Other Wrist-Watches, Including 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. ### Do e‑way bill and e‑invoice apply for Other Wrist-Watches, Including 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. ### How much GST applies to Other Wrist-Watches, Including Stop-Watch Facility? Under HSN 91022900, Other Wrist-Watches, Including Stop-Watch Facility attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Wrist-Watches, Including 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, Including Stop-Watch Facility; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Wrist-Watches, Including 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. ### Does packaging or labelling change the GST for Other Wrist-Watches, Including 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 91022900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (+11.53% YoY) — 0.0002% of India's total exports - Imports: ₹550 Cr (+17.00% YoY) — 0.0090% of India's total imports - Trade balance: −₹544 Cr (Deficit); surplus rank #11953 of 12657 HSN codes - Share of Sub-Chapter 9102: 3.54% of its exports; import side 16.50% - Rank within Sub-Chapter 9102: #3 of 11 by export value; import-side #3 ### Key metrics - Export CAGR: -9.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6366 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +81.93% in FY 2019-20 - Contribution to Sub-Ch. 9102: 3.54% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91022900 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 | 10.96 | 0.0005% | — | 4.10% | 367.68 | 0.0103% | — | 25.07% | −356.72 | #4896 | | FY 2019-20 | 19.94 | 0.0009% | +81.93% | 9.04% | 321.68 | 0.0096% | −12.51% | 23.06% | −301.74 | #4113 | | FY 2020-21 | 21.79 | 0.0010% | +9.28% | 12.51% | 232.55 | 0.0080% | −27.71% | 22.11% | −210.76 | #4081 | | FY 2021-22 | 12.82 | 0.0004% | −41.17% | 5.48% | 299.89 | 0.0066% | +28.96% | 17.75% | −287.07 | #5165 | | FY 2022-23 | 7.90 | 0.0002% | −38.38% | 4.25% | 346.66 | 0.0060% | +15.60% | 15.58% | −338.76 | #5933 | | FY 2023-24 | 5.55 | 0.0002% | −29.75% | 1.87% | 469.92 | 0.0084% | +35.56% | 15.36% | −464.37 | #6464 | | FY 2024-25 | 6.19 | 0.0002% | +11.53% | 3.54% | 549.81 | 0.0090% | +17.00% | 16.50% | −543.62 | #6366 | - CAGR (7-year): exports -9.08%/yr, imports 6.94%/yr (consistently Deficit) ## Key trade insights: HSN Code 91022900 export-import analysis ### Export decline: -9.08% CAGR over 7 years India's exports under HSN Code 91022900 have declined at a compound annual rate of -9.08% over 7 fiscal years, falling from ₹10.96 Crore in FY 2018-19 to ₹6.19 Crore in FY 2024-25. ### HSN Code 91022900 ranked #6366 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91022900 ranks #6366 out of 12657 HSN codes by total export value. Within Sub-Chapter 9102, it ranks #3 of 11. By trade surplus, it ranks #11953 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 91022900 exports The strongest single-year export movement for HSN Code 91022900 was recorded in FY 2019-20, when exports surged by 81.93% over the prior year. ### India records a trade deficit of ₹543.62 Crore in HSN Code 91022900 goods In FY 2024-25, India's imports of ₹549.81 Cr exceeded exports of ₹6.19 Cr, resulting in a trade deficit of ₹543.62 Crore — ranking #11953 of 12657 by surplus magnitude. ### Import growth of 6.94% CAGR signals stable import dependency for Other Wrist-Watches, Including Stop-Watch Facility India's imports under HSN Code 91022900 have grown at 6.94% CAGR, reaching ₹549.81 Crore in FY 2024-25. ### HSN Code 91022900 contributes 3.54% of Sub-Chapter 9102 exports — ranked #3 Among the 11 HSN codes under Sub-Chapter 9102, HSN Code 91022900 ranks #3 by export value — accounting for 3.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.50% share (rank #3). ## 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 (this hsn code) | ₹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 |