--- title: "HSN Code for Complete & Assembled Watch Movements | HSN 91089000 GST Rate" description: "Find HSN and GST Rates for 91089000 related to Complete & Assembled Watch Movements with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91089000/" --- # HSN Code 91089000: Complete & Assembled Watch Movements - [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 9108: Watch movements, complete & assembled](https://busy.in/hsn/sub-chapter-9108/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91089000 ? It includes Cases of precious metal ### Any common misclassification issue with Complete & Assembled 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. ### How should mixed supplies be billed when Complete & Assembled Watch Movements is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Complete & Assembled Watch Movements; Nil for exempt items if applicable). ### How much GST applies to Complete & Assembled Watch Movements? Under HSN 91089000, Complete & Assembled Watch Movements attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Complete & Assembled 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. ### Can we claim ITC on inputs used to trade Complete & Assembled 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. ## India's trade performance: HSN Code 91089000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+400.00% YoY) — 0.0000% of India's total exports - Imports: ₹6 Cr (−9.39% YoY) — 0.0001% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8666 of 12657 HSN codes - Share of Sub-Chapter 9108: 1.90% of its exports; import side 3.07% - Rank within Sub-Chapter 9108: #2 of 5 by export value; import-side #4 ### Key metrics - Export CAGR: -13.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9108 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +821.43% in FY 2019-20 - Contribution to Sub-Ch. 9108: 1.90% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91089000 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. 9108 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9108 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 7.37% | 13.54 | 0.0004% | — | 13.03% | −12.70 | #7774 | | FY 2019-20 | 7.74 | 0.0004% | +821.43% | 30.53% | 5.73 | 0.0002% | −57.68% | 5.16% | +2.01 | #5331 | | FY 2020-21 | 1.56 | 0.0001% | −79.85% | 10.90% | 5.15 | 0.0002% | −10.12% | 7.59% | −3.59 | #7243 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −92.95% | 0.52% | 16.31 | 0.0004% | +216.70% | 10.15% | −16.20 | #9497 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +100.00% | 1.59% | 17.71 | 0.0003% | +8.58% | 13.05% | −17.49 | #9229 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −68.18% | 0.57% | 6.39 | 0.0001% | −63.92% | 4.66% | −6.32 | #9929 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +400.00% | 1.90% | 5.79 | 0.0001% | −9.39% | 3.07% | −5.44 | #9108 | - CAGR (7-year): exports -13.58%/yr, imports -13.20%/yr (consistently Deficit) ## Key trade insights: HSN Code 91089000 export-import analysis ### Export decline: -13.58% CAGR over 7 years India's exports under HSN Code 91089000 have declined at a compound annual rate of -13.58% over 7 fiscal years, falling from ₹0.84 Crore in FY 2018-19 to ₹0.35 Crore in FY 2024-25. ### HSN Code 91089000 ranked #9108 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91089000 ranks #9108 out of 12657 HSN codes by total export value. Within Sub-Chapter 9108, it ranks #2 of 5. By trade surplus, it ranks #8666 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 91089000 exports The strongest single-year export movement for HSN Code 91089000 was recorded in FY 2019-20, when exports surged by 821.43% over the prior year. ### India records a trade deficit of ₹5.44 Crore in HSN Code 91089000 goods In FY 2024-25, India's imports of ₹5.79 Cr exceeded exports of ₹0.35 Cr, resulting in a trade deficit of ₹5.44 Crore — ranking #8666 of 12657 by surplus magnitude. ### Import growth of -13.20% CAGR signals stable import dependency for Complete & Assembled Watch Movements India's imports under HSN Code 91089000 have grown at -13.20% CAGR, reaching ₹5.79 Crore in FY 2024-25. ### HSN Code 91089000 contributes 1.90% of Sub-Chapter 9108 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 9108, HSN Code 91089000 ranks #2 by export value — accounting for 1.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.07% share (rank #4). ## Related HSN Codes in Sub-Chapter 9108 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 91081100: Electric devices with mechanical display](https://busy.in/hsn/hsn-91081100/) | ₹18 Cr | | #2 | HSN Code 91089000: Complete & Assembled Watch Movements (this hsn code) | < ₹1 Crore | | #3 | [HSN Code 91082000: With automatic winding](https://busy.in/hsn/hsn-91082000/) | < ₹1 Crore | | #4 | [HSN Code 91081900: Electrically operated : Other](https://busy.in/hsn/hsn-91081900/) | < ₹1 Crore | | — | [HSN Code 91081200: Electric opto-electronic display](https://busy.in/hsn/hsn-91081200/) | Nil |