HSN Code 91031000: Electrically operated devices

HSN Code 91031000 represents Electrically operated devices under GST classification. This code helps businesses identify Electrically operated devices 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 devices.

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Description of Goods for HSN Code 91031000

HSN Code 91031000 relates to the following description.

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%

What does HSN Code 91031000 not include?

Electrically operated devices does not include products with the following descriptions.

India’s Trade Performance — HSN Code 91031000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

+340.00% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

+39.53% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #7438 of 12657 HSN codes

% of Sub-Chapter 9103

FY 2024-25

12.75%

Share of Sub-Chapter 9103’s total exports in FY 2024-25

Import side: 26.43% of Sub-Chapter 9103’s imports

Rank Within Sub-Chapter 9103

FY 2024-25

#2 of 2

Position by export value among HSN codes in Sub-Chapter 9103

Import-side rank: #2 of 2

At a glance

15.02%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#8914

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+340.00%

Peak Growth Year

FY 2024-25 · strongest single-year move

12.75%

Contribution to Sub-Ch. 9103

Share of Sub-Chapter 9103 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 91031000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #8849

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

FY 2019-20 Exp. Rank #9131

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

FY 2020-21 Exp. Rank #8841

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

FY 2021-22 Exp. Rank #8593

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

FY 2022-23 Exp. Rank #7956

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

FY 2023-24 Exp. Rank #9775

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

FY 2024-25 Exp. Rank #8914

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

CAGR · 7-Year

Exports

15.02% /yr

Imports

4.91% /yr

Consistently Deficit
Sub-Chapter 9103 total

reference, FY 2024-25

Export

₹3.45 Cr

Import

₹2.27 Cr

Trade Balance

+1.18

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 91031000 Export-Import Analysis

Consistent Export Growth: 15.02% CAGR Over 7 Years

India's exports under HSN Code 91031000 have grown at a compound annual rate of 15.02% over 7 fiscal years, rising from ₹0.19 Crore in FY 2018-19 to ₹0.44 Crore in FY 2024-25.

HSN Code 91031000 Ranked #8914 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 91031000 ranks #8914 out of 12657 HSN codes by total export value. Within Sub-Chapter 9103, it ranks #2 of 2. By trade surplus, it ranks #7438 of 12657.

FY 2024-25 Was the Strongest Growth Year for HSN Code 91031000 Exports

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.

India Records a Trade Deficit of ₹0.16 Crore in HSN Code 91031000 Goods

In FY 2024-25, India's imports of ₹0.60 Cr exceeded exports of ₹0.44 Cr, resulting in a trade deficit of ₹0.16 Crore — ranking #7438 of 12657 by surplus magnitude.

Import Growth of 4.91% CAGR Signals Stable Import Dependency for Electrically operated devices

India's imports under HSN Code 91031000 have grown at 4.91% CAGR, reaching ₹0.60 Crore in FY 2024-25.

HSN Code 91031000 Contributes 12.75% of Sub-Chapter 9103 Exports — Ranked #2

Among the 2 HSN codes under Sub-Chapter 9103, HSN Code 91031000 ranks #2 by export value — accounting for 12.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.43% share (rank #2).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 91031000 and GST compliance.

What products are classified under HSN 91031000 ?

It includes Other : Battery, accumulator or mains powered

Do e‑way bill and e‑invoice apply for Electrically operated devices?

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.

Does packaging or labelling change the GST for Electrically operated devices?

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 Electrically operated devices?

Under HSN 91031000, Electrically operated devices attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Electrically operated devices?

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

Can we claim ITC on inputs used to trade Electrically operated devices?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How should mixed supplies be billed when Electrically operated devices is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrically operated devices; Nil for exempt items if applicable).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.