--- title: "HSN Code for Time-Registers; Time-Recorders | HSN 91061000 GST Rate" description: "Find HSN and GST Rates for 91061000 related to Time-Registers; Time-Recorders with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91061000/" --- # HSN Code 91061000: Time-Registers; Time-Recorders - [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 9106: Time-recording & measuring apparatus](https://busy.in/hsn/sub-chapter-9106/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Time-registers; time-recorders | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91061000 ? It includes Complete & Assembled Watch Movements ### How should mixed supplies be billed when Time-Registers; Time-Recorders is sold with other items? 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). ### How much GST applies to Time-Registers; Time-Recorders? Under HSN 91061000, Time-Registers; Time-Recorders attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Time-Registers; Time-Recorders? 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 Time-Registers; Time-Recorders? 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. ### Any common misclassification issue with Time-Registers; Time-Recorders? 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 91061000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−17.82% YoY) — 0.0000% of India's total exports - Imports: ₹2 Cr (+37.85% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8094 of 12657 HSN codes - Share of Sub-Chapter 9106: 19.39% of its exports; import side 3.99% - Rank within Sub-Chapter 9106: #2 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: 10.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8400 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +82.22% in FY 2019-20 - Contribution to Sub-Ch. 9106: 19.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91061000 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. 9106 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9106 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 8.59% | 1.11 | 0.0000% | — | 6.12% | −0.66 | #8258 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +82.22% | 17.08% | < ₹1 Crore | 0.0000% | −36.94% | 3.56% | +0.12 | #7780 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +13.41% | 11.55% | 1.93 | 0.0001% | +175.71% | 8.03% | −1.00 | #7712 | | FY 2021-22 | 1.39 | 0.0000% | +49.46% | 12.75% | 1.00 | 0.0000% | −48.19% | 2.85% | +0.39 | #7685 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −51.80% | 23.26% | 1.65 | 0.0000% | +65.00% | 2.48% | −0.98 | #8438 | | FY 2023-24 | 1.01 | 0.0000% | +50.75% | 23.17% | 1.77 | 0.0000% | +7.27% | 3.04% | −0.76 | #8237 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −17.82% | 19.39% | 2.44 | 0.0000% | +37.85% | 3.99% | −1.61 | #8400 | - CAGR (7-year): exports 10.74%/yr, imports 14.03%/yr (consistently Deficit) ## Key trade insights: HSN Code 91061000 export-import analysis ### Consistent export growth: 10.74% CAGR over 7 years India's exports under HSN Code 91061000 have grown at a compound annual rate of 10.74% over 7 fiscal years, rising from ₹0.45 Crore in FY 2018-19 to ₹0.83 Crore in FY 2024-25. ### HSN Code 91061000 ranked #8400 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91061000 ranks #8400 out of 12657 HSN codes by total export value. Within Sub-Chapter 9106, it ranks #2 of 3. By trade surplus, it ranks #8094 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 91061000 exports The strongest single-year export movement for HSN Code 91061000 was recorded in FY 2019-20, when exports surged by 82.22% over the prior year. ### India records a trade deficit of ₹1.61 Crore in HSN Code 91061000 goods In FY 2024-25, India's imports of ₹2.44 Cr exceeded exports of ₹0.83 Cr, resulting in a trade deficit of ₹1.61 Crore — ranking #8094 of 12657 by surplus magnitude. ### Import growth of 14.03% CAGR signals rising demand for Time-Registers; Time-Recorders India's imports under HSN Code 91061000 have grown at 14.03% CAGR, reaching ₹2.44 Crore in FY 2024-25. ### HSN Code 91061000 contributes 19.39% of Sub-Chapter 9106 exports — ranked #2 Among the 3 HSN codes under Sub-Chapter 9106, HSN Code 91061000 ranks #2 by export value — accounting for 19.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.99% share (rank #2). ## Related HSN Codes in Sub-Chapter 9106 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 91069000: Time-Recording & Interval Measuring Devices](https://busy.in/hsn/hsn-91069000/) | ₹3 Cr | | #2 | HSN Code 91061000: Time-Registers; Time-Recorders (this hsn code) | < ₹1 Crore | | — | [HSN Code 91062000: Watch Springs (Hair-springs)](https://busy.in/hsn/hsn-91062000/) | — |