What products are classified under HSN 91061000 ?
It includes Complete & Assembled Watch Movements
HSN Code 91061000 represents Time-Registers; Time-Recorders under GST classification. This code helps businesses identify Time-Registers; Time-Recorders correctly for billing, taxation, and trade. With HSN Code 91061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Time-Registers; Time-Recorders.
HSN Code 91061000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 91 | Clocks and watches and parts thereof | 9106 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time-recorders) | Time-registers; time-recorders | 9% | 9% | 18% | 0% |
Description of goods
Time-registers; time-recorders
Chapter
91 – Clocks and watches and parts thereof
Sub Chapter
9106 – Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time-recorders)
Time-Registers; Time-Recorders does not include products with the following descriptions:
Time of day recording apparatus
Other
It includes Complete & Assembled Watch Movements
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Time-Registers; Time-Recorders; Nil for exempt items if applicable).
Under HSN 91061000, Time-Registers; Time-Recorders attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.