---
title: "HSN Code for Clocks with Watch Movements	 | HSN 91039000 GST Rate"
description: "Find HSN and GST Rates for 91039000 related to Clocks with Watch Movements	 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-91039000/"
---

# HSN Code 91039000: Clocks with Watch Movements

- [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 9103: Clocks excluding heading 9104](https://busy.in/hsn/sub-chapter-9103/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 91039000 ?

It includes Other : Other : Time pieces

### How much GST applies to Clocks with Watch Movements?

Under HSN 91039000, Clocks with Watch Movements attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Clocks with Watch Movements?

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.

### Do e‑way bill and e‑invoice apply for Clocks with Watch Movements?

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 should mixed supplies be billed when Clocks with Watch Movements is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Clocks with Watch Movements; Nil for exempt items if applicable).

### Any common misclassification issue with Clocks with Watch Movements?

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 Clocks with Watch Movements?

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

## India's trade performance: HSN Code 91039000 (FY 2024-25)

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

- Exports: ₹3 Cr (+14.89% YoY) — 0.0001% of India's total exports
- Imports: ₹2 Cr (−26.32% YoY) — 0.0000% of India's total imports
- Trade balance: ₹1 Cr (Surplus); surplus rank #4398 of 12657 HSN codes
- Share of Sub-Chapter 9103: 87.25% of its exports; import side 74.01%
- Rank within Sub-Chapter 9103: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 5.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7194 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +71.36% in FY 2019-20
- Contribution to Sub-Ch. 9103: 87.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 91039000

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. 9103 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9103 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.20 | 0.0001% | — | 92.44% | 1.98 | 0.0001% | — | 81.48% | +0.22 | #6839 |
| FY 2019-20 | 3.77 | 0.0002% | +71.36% | 97.16% | 5.95 | 0.0002% | +200.51% | 97.22% | −2.18 | #6184 |
| FY 2020-21 | 5.58 | 0.0003% | +48.01% | 96.21% | < ₹1 Crore | 0.0000% | −87.40% | 86.21% | +4.83 | #5811 |
| FY 2021-22 | 9.00 | 0.0003% | +61.29% | 94.84% | 1.27 | 0.0000% | +69.33% | 80.89% | +7.73 | #5630 |
| FY 2022-23 | 4.66 | 0.0001% | −48.22% | 79.79% | 1.81 | 0.0000% | +42.52% | 81.90% | +2.85 | #6533 |
| FY 2023-24 | 2.62 | 0.0001% | −43.78% | 96.32% | 2.28 | 0.0000% | +25.97% | 84.13% | +0.34 | #7286 |
| FY 2024-25 | 3.01 | 0.0001% | +14.89% | 87.25% | 1.68 | 0.0000% | −26.32% | 74.01% | +1.33 | #7194 |

- CAGR (7-year): exports 5.36%/yr, imports -2.70%/yr (consistently Surplus)

## Key trade insights: HSN Code 91039000 export-import analysis

### Consistent export growth: 5.36% CAGR over 7 years

India's exports under HSN Code 91039000 have grown at a compound annual rate of 5.36% over 7 fiscal years, rising from ₹2.20 Crore in FY 2018-19 to ₹3.01 Crore in FY 2024-25.

### HSN Code 91039000 ranked #7194 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 91039000 ranks #7194 out of 12657 HSN codes by total export value. Within Sub-Chapter 9103, it ranks #1 of 2. By trade surplus, it ranks #4398 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 91039000 exports

The strongest single-year export movement for HSN Code 91039000 was recorded in FY 2019-20, when exports surged by 71.36% over the prior year.

### India maintains a trade surplus of ₹1.33 Crore in HSN Code 91039000 goods

In FY 2024-25, India's exports of ₹3.01 Cr exceeded imports of ₹1.68 Cr, resulting in a trade surplus of ₹1.33 Crore — ranking #4398 of 12657 by surplus magnitude.

### Import growth of -2.70% CAGR signals stable import dependency for Clocks with Watch Movements

India's imports under HSN Code 91039000 have grown at -2.70% CAGR, reaching ₹1.68 Crore in FY 2024-25.

### HSN Code 91039000 contributes 87.25% of Sub-Chapter 9103 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 9103, HSN Code 91039000 ranks #1 by export value — accounting for 87.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 74.01% share (rank #1).

## Related HSN Codes in Sub-Chapter 9103

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 91039000: Clocks with Watch Movements	 (this hsn code) | ₹3 Cr |
| #2 | [HSN Code 91031000: Electrically operated devices](https://busy.in/hsn/hsn-91031000/) | < ₹1 Crore |