--- title: "HSN Code for Other : Other : Other | HSN 91059990 GST Rate" description: "Find HSN and GST Rates for 91059990 related to Other : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91059990/" --- # HSN Code 91059990: Other : Other : Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91059990 ? It includes With automatic winding ### Any common misclassification issue with Other : Other : Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other : Other : Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Other : Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other : Other : Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other : Other : Other? 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 : Other? Under HSN 91059990, Other : Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 91059990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹20 Cr (−29.67% YoY) — 0.0005% of India's total exports - Imports: ₹14 Cr (−25.17% YoY) — 0.0002% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3617 of 12657 HSN codes - Share of Sub-Chapter 9105: 29.23% of its exports; import side 17.61% - Rank within Sub-Chapter 9105: #2 of 8 by export value; import-side #2 ### Key metrics - Export CAGR: 6.62% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4858 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +100.27% in FY 2021-22 - Contribution to Sub-Ch. 9105: 29.23% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91059990 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 | 13.73 | 0.0006% | — | 19.35% | 20.06 | 0.0006% | — | 30.40% | −6.33 | #4610 | | FY 2019-20 | 13.61 | 0.0006% | −0.87% | 19.02% | 13.60 | 0.0004% | −32.20% | 23.87% | +0.01 | #4625 | | FY 2020-21 | 14.73 | 0.0007% | +8.23% | 23.10% | 7.07 | 0.0002% | −48.01% | 21.13% | +7.66 | #4597 | | FY 2021-22 | 29.50 | 0.0009% | +100.27% | 30.80% | 8.63 | 0.0002% | +22.07% | 16.47% | +20.87 | #4069 | | FY 2022-23 | 27.52 | 0.0008% | −6.71% | 32.27% | 11.36 | 0.0002% | +31.63% | 19.80% | +16.16 | #4279 | | FY 2023-24 | 28.68 | 0.0008% | +4.22% | 32.95% | 18.71 | 0.0003% | +64.70% | 22.34% | +9.97 | #4306 | | FY 2024-25 | 20.17 | 0.0005% | −29.67% | 29.23% | 14.00 | 0.0002% | −25.17% | 17.61% | +6.17 | #4858 | - CAGR (7-year): exports 6.62%/yr, imports -5.82%/yr (consistently Surplus) ## Key trade insights: HSN Code 91059990 export-import analysis ### Consistent export growth: 6.62% CAGR over 7 years India's exports under HSN Code 91059990 have grown at a compound annual rate of 6.62% over 7 fiscal years, rising from ₹13.73 Crore in FY 2018-19 to ₹20.17 Crore in FY 2024-25. ### HSN Code 91059990 ranked #4858 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91059990 ranks #4858 out of 12657 HSN codes by total export value. Within Sub-Chapter 9105, it ranks #2 of 8. By trade surplus, it ranks #3617 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 91059990 exports The strongest single-year export movement for HSN Code 91059990 was recorded in FY 2021-22, when exports surged by 100.27% over the prior year. ### India maintains a trade surplus of ₹6.17 Crore in HSN Code 91059990 goods In FY 2024-25, India's exports of ₹20.17 Cr exceeded imports of ₹14.00 Cr, resulting in a trade surplus of ₹6.17 Crore — ranking #3617 of 12657 by surplus magnitude. ### Import growth of -5.82% CAGR signals stable import dependency for Other : Other : Other India's imports under HSN Code 91059990 have grown at -5.82% CAGR, reaching ₹14.00 Crore in FY 2024-25. ### HSN Code 91059990 contributes 29.23% of Sub-Chapter 9105 exports — ranked #2 Among the 8 HSN codes under Sub-Chapter 9105, HSN Code 91059990 ranks #2 by export value — accounting for 29.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.61% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-91059910/) | < ₹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/) | — |