HSN Code 91039000: Clocks with Watch Movements

HSN Code 91039000 represents Clocks with Watch Movements under GST classification. This code helps businesses identify Clocks with Watch Movements correctly for billing, taxation, and trade. With HSN Code 91039000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Clocks with Watch Movements .

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Description of Goods for HSN Code 91039000

HSN Code 91039000 relates to the following description.

Description of Goods

Other

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 91039000 not include?

Clocks with Watch Movements does not include products with the following descriptions.

India’s Trade Performance — HSN Code 91039000 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

₹3 Cr

+14.89% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹2 Cr

−26.32% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹1 Cr

Trade Surplus

Surplus rank #4398 of 12657 HSN codes

% of Sub-Chapter 9103

FY 2024-25

87.25%

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

Import side: 74.01% of Sub-Chapter 9103’s imports

Rank Within Sub-Chapter 9103

FY 2024-25

#1 of 2

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

Import-side rank: #1 of 2

At a glance

5.36%

Export CAGR

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

#7194

National Export Rank

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

+71.36%

Peak Growth Year

FY 2019-20 · strongest single-year move

87.25%

Contribution to Sub-Ch. 9103

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6839

Balance

+0.22

Exports

2.20 ₹ Cr

0.0001% share

YoY

92.44% of Sub-Ch. 9103

Imports

1.98 ₹ Cr

0.0001% share

YoY

81.48% of Sub-Ch. 9103

FY 2019-20 Exp. Rank #6184

Balance

−2.18

Exports

3.77 ₹ Cr

0.0002% share

+71.36% YoY

97.16% of Sub-Ch. 9103

Imports

5.95 ₹ Cr

0.0002% share

+200.51% YoY

97.22% of Sub-Ch. 9103

FY 2020-21 Exp. Rank #5811

Balance

+4.83

Exports

5.58 ₹ Cr

0.0003% share

+48.01% YoY

96.21% of Sub-Ch. 9103

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−87.40% YoY

86.21% of Sub-Ch. 9103

FY 2021-22 Exp. Rank #5630

Balance

+7.73

Exports

9.00 ₹ Cr

0.0003% share

+61.29% YoY

94.84% of Sub-Ch. 9103

Imports

1.27 ₹ Cr

0.0000% share

+69.33% YoY

80.89% of Sub-Ch. 9103

FY 2022-23 Exp. Rank #6533

Balance

+2.85

Exports

4.66 ₹ Cr

0.0001% share

−48.22% YoY

79.79% of Sub-Ch. 9103

Imports

1.81 ₹ Cr

0.0000% share

+42.52% YoY

81.90% of Sub-Ch. 9103

FY 2023-24 Exp. Rank #7286

Balance

+0.34

Exports

2.62 ₹ Cr

0.0001% share

−43.78% YoY

96.32% of Sub-Ch. 9103

Imports

2.28 ₹ Cr

0.0000% share

+25.97% YoY

84.13% of Sub-Ch. 9103

FY 2024-25 Exp. Rank #7194

Balance

+1.33

Exports

3.01 ₹ Cr

0.0001% share

+14.89% YoY

87.25% of Sub-Ch. 9103

Imports

1.68 ₹ Cr

0.0000% share

−26.32% YoY

74.01% of Sub-Ch. 9103

CAGR · 7-Year

Exports

5.36% /yr

Imports

−2.70% /yr

Consistently Surplus
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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 91039000 and GST compliance.

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.

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.