HSN Code 91031000 represents Electrically Operated Clocks With Watch Movements under GST classification. This code helps businesses identify Electrically Operated Clocks With Watch Movements correctly for billing, taxation, and trade. With HSN Code 91031000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Electrically Operated Clocks With Watch Movements.
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HSN Code 91031000 relates to the following description.
Clocks and watches and parts thereof
Clocks with watch movements, excluding clocks of heading 9104
Electrically operated
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
Electrically operated
Chapter
91 - Clocks and watches and parts thereof
Sub Chapter
9103 - Clocks with watch movements, excluding clocks of heading 9104
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.
Electrically Operated Clocks With Watch Movements does not include products with the following descriptions.
Other
Other
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< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2025-26−< ₹1 Crore
Surplus rank #7775 of 12872 HSN codes
% of Sub-Chapter 9103
FY 2025-263.81%
Share of Sub-Chapter 9103’s total exports in FY 2025-26
Import side: 27.27% of Sub-Chapter 9103’s imports
Rank Within Sub-Chapter 9103
FY 2025-26#2 of 2
Position by export value among HSN codes in Sub-Chapter 9103
Import-side rank: #2 of 2
At a glance
−11.62%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#9970
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+340.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
3.81%
Contribution to Sub-Ch. 9103
Share of Sub-Chapter 9103 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
−0.26
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
7.98% of Sub-Ch. 9103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
18.52% of Sub-Ch. 9103
Balance
−0.06
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−42.11% YoY
2.84% of Sub-Ch. 9103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−62.22% YoY
2.78% of Sub-Ch. 9103
Balance
+0.09
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+90.91% YoY
3.62% of Sub-Ch. 9103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−29.41% YoY
13.79% of Sub-Ch. 9103
Balance
+0.19
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+133.33% YoY
5.16% of Sub-Ch. 9103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+150.00% YoY
19.11% of Sub-Ch. 9103
Balance
+0.78
Exports
1.18 ₹ Cr
0.0000% share
+140.82% YoY
20.21% of Sub-Ch. 9103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+33.33% YoY
18.10% of Sub-Ch. 9103
Balance
−0.33
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−91.53% YoY
3.68% of Sub-Ch. 9103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+7.50% YoY
15.87% of Sub-Ch. 9103
Balance
−0.16
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+340.00% YoY
12.75% of Sub-Ch. 9103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+39.53% YoY
26.43% of Sub-Ch. 9103
Balance
−0.52
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−81.82% YoY
3.81% of Sub-Ch. 9103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
0.00% YoY
27.27% of Sub-Ch. 9103
CAGR · 8-Year
Exports
−11.62% /yr
Imports
4.20% /yr
India's exports under HSN Code 91031000 have declined at a compound annual rate of −11.62% over 8 fiscal years, falling from ₹0.19 Crore in FY 2018-19 to ₹0.08 Crore in FY 2025-26.
In FY 2025-26, HSN Code 91031000 ranks #9970 out of 12872 HSN codes by total export value. Within Sub-Chapter 9103, it ranks #2 of 2. By trade surplus, it ranks #7775 of 12872.
The strongest single-year export movement for HSN Code 91031000 was recorded in FY 2024-25, when exports surged by 340.00% over the prior year.
In FY 2025-26, India's imports of ₹0.60 Cr exceeded exports of ₹0.08 Cr, resulting in a trade deficit of ₹0.52 Crore — ranking #7775 of 12872 by surplus magnitude.
India's imports under HSN Code 91031000 have grown at 4.20% CAGR, reaching ₹0.60 Crore in FY 2025-26.
Among the 2 HSN codes under Sub-Chapter 9103, HSN Code 91031000 ranks #2 by export value — accounting for 3.81% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 27.27% share (rank #2).
Clear answers to common queries about HSN Code 91031000 and GST compliance.
It includes Other : Battery, accumulator or mains powered
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.
Under HSN 91031000, Electrically Operated Clocks With Watch Movements 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 Electrically Operated Clocks With Watch Movements; Nil for exempt items if applicable).