--- title: "HSN Code for Other : Other : Time pieces | HSN 91059910 GST Rate" description: "Find HSN and GST Rates for 91059910 related to Other : Other : Time pieces with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91059910/" --- # HSN Code 91059910: Other : Other : Time pieces - [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 9105: Other clocks](https://busy.in/hsn/sub-chapter-9105/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other : Time pieces | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91059910 ? It includes Electrically operated : Other ### Does packaging or labelling change the GST for Other : Other : Time pieces? 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 Other : Other : Time pieces? Under HSN 91059910, Other : Other : Time pieces attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other : Other : Time pieces? 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 Other : Other : Time pieces is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Other : Time pieces; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other : Other : Time pieces? 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. ### Any common misclassification issue with Other : Other : Time pieces? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 91059910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+48.28% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−66.67% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4856 of 12657 HSN codes - Share of Sub-Chapter 9105: 0.62% of its exports; import side 0.01% - Rank within Sub-Chapter 9105: #6 of 8 by export value; import-side #7 ### Key metrics - Export CAGR: 7.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8930 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +228.57% in FY 2020-21 - Contribution to Sub-Ch. 9105: 0.62% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91059910 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. 9105 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9105 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.39% | < ₹1 Crore | 0.0000% | — | 0.50% | −0.05 | #8596 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −50.00% | 0.20% | < ₹1 Crore | 0.0000% | −72.73% | 0.16% | +0.05 | #9016 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +228.57% | 0.72% | < ₹1 Crore | 0.0000% | −88.89% | 0.03% | +0.45 | #8300 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +10.87% | 0.53% | < ₹1 Crore | 0.0000% | +2,200.00% | 0.44% | +0.28 | #8559 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −45.10% | 0.33% | < ₹1 Crore | 0.0000% | −56.52% | 0.17% | +0.18 | #9085 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +3.57% | 0.33% | < ₹1 Crore | 0.0000% | −70.00% | 0.04% | +0.26 | #9199 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +48.28% | 0.62% | < ₹1 Crore | 0.0000% | −66.67% | 0.01% | +0.42 | #8930 | - CAGR (7-year): exports 7.41%/yr, imports -44.16%/yr (consistently Surplus) ## Key trade insights: HSN Code 91059910 export-import analysis ### Consistent export growth: 7.41% CAGR over 7 years India's exports under HSN Code 91059910 have grown at a compound annual rate of 7.41% over 7 fiscal years, rising from ₹0.28 Crore in FY 2018-19 to ₹0.43 Crore in FY 2024-25. ### HSN Code 91059910 ranked #8930 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91059910 ranks #8930 out of 12657 HSN codes by total export value. Within Sub-Chapter 9105, it ranks #6 of 8. By trade surplus, it ranks #4856 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 91059910 exports The strongest single-year export movement for HSN Code 91059910 was recorded in FY 2020-21, when exports surged by 228.57% over the prior year. ### India maintains a trade surplus of ₹0.42 Crore in HSN Code 91059910 goods In FY 2024-25, India's exports of ₹0.43 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹0.42 Crore — ranking #4856 of 12657 by surplus magnitude. ### Import growth of -44.16% CAGR signals stable import dependency for Other : Other : Time pieces India's imports under HSN Code 91059910 have grown at -44.16% CAGR, reaching ₹0.01 Crore in FY 2024-25. ### HSN Code 91059910 contributes 0.62% of Sub-Chapter 9105 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 9105, HSN Code 91059910 ranks #6 by export value — accounting for 0.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #7). ## Related HSN Codes in Sub-Chapter 9105 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 91052900: Wall clocks : Other](https://busy.in/hsn/hsn-91052900/) | ₹37 Cr | | #2 | [HSN Code 91059990: Other : Other : Other](https://busy.in/hsn/hsn-91059990/) | ₹20 Cr | | #3 | [HSN Code 91052100: Wall clocks : Electrically operated](https://busy.in/hsn/hsn-91052100/) | ₹8 Cr | | #4 | [HSN Code 91051900: Alarm clocks, Other](https://busy.in/hsn/hsn-91051900/) | ₹2 Cr | | #5 | [HSN Code 91051100: Alarm clocks, Electrically operated](https://busy.in/hsn/hsn-91051100/) | ₹2 Cr | | #6 | HSN Code 91059910: Other : Other : Time pieces (this hsn code) | < ₹1 Crore | | #7 | [HSN Code 91059100: Other : Battery, accumulator or mains powered](https://busy.in/hsn/hsn-91059100/) | < ₹1 Crore | | — | [HSN Code 91051090: Parking Meters](https://busy.in/hsn/hsn-91051090/) | — |