---
title: "HSN Code for Clock movements other | HSN 91099000 GST Rate"
description: "Find HSN and GST Rates for 91099000 related to Clock movements other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-91099000/"
---

# HSN Code 91099000: Clock movements 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 9109: Clock movements, complete & assembled](https://busy.in/hsn/sub-chapter-9109/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 91099000 ?

It includes Watch Parts

### Any common misclassification issue with Clock movements 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 Clock movements other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Clock movements other; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Clock movements other?

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.

### Does packaging or labelling change the GST for Clock movements 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.

### Can we claim ITC on inputs used to trade Clock movements other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Clock movements other?

Under HSN 91099000, Clock movements other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 91099000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+60.87% YoY) — 0.0000% of India's total exports
- Imports: ₹26 Cr (+2.85% YoY) — 0.0004% of India's total imports
- Trade balance: −₹25 Cr (Deficit); surplus rank #9711 of 12657 HSN codes
- Share of Sub-Chapter 9109: 16.97% of its exports; import side 93.62%
- Rank within Sub-Chapter 9109: #2 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 13.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8501 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +200.00% in FY 2020-21
- Contribution to Sub-Ch. 9109: 16.97% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 91099000

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. 9109 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9109 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 64.15% | 31.15 | 0.0009% | — | 98.17% | −30.81 | #8452 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −61.76% | 100.00% | 29.22 | 0.0009% | −6.20% | 96.69% | −29.09 | #9054 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +200.00% | 82.98% | 23.21 | 0.0008% | −20.57% | 95.51% | −22.82 | #8412 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +15.38% | 50.00% | 25.62 | 0.0006% | +10.38% | 93.64% | −25.17 | #8644 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −22.22% | 39.77% | 23.52 | 0.0004% | −8.20% | 92.34% | −23.17 | #8954 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +31.43% | 35.11% | 25.24 | 0.0004% | +7.31% | 91.25% | −24.78 | #8860 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +60.87% | 16.97% | 25.96 | 0.0004% | +2.85% | 93.62% | −25.22 | #8501 |

- CAGR (7-year): exports 13.84%/yr, imports -2.99%/yr (consistently Deficit)

## Key trade insights: HSN Code 91099000 export-import analysis

### Consistent export growth: 13.84% CAGR over 7 years

India's exports under HSN Code 91099000 have grown at a compound annual rate of 13.84% over 7 fiscal years, rising from ₹0.34 Crore in FY 2018-19 to ₹0.74 Crore in FY 2024-25.

### HSN Code 91099000 ranked #8501 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 91099000 ranks #8501 out of 12657 HSN codes by total export value. Within Sub-Chapter 9109, it ranks #2 of 3. By trade surplus, it ranks #9711 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 91099000 exports

The strongest single-year export movement for HSN Code 91099000 was recorded in FY 2020-21, when exports surged by 200.00% over the prior year.

### India records a trade deficit of ₹25.22 Crore in HSN Code 91099000 goods

In FY 2024-25, India's imports of ₹25.96 Cr exceeded exports of ₹0.74 Cr, resulting in a trade deficit of ₹25.22 Crore — ranking #9711 of 12657 by surplus magnitude.

### Import growth of -2.99% CAGR signals stable import dependency for Clock movements other

India's imports under HSN Code 91099000 have grown at -2.99% CAGR, reaching ₹25.96 Crore in FY 2024-25.

### HSN Code 91099000 contributes 16.97% of Sub-Chapter 9109 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 9109, HSN Code 91099000 ranks #2 by export value — accounting for 16.97% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 93.62% share (rank #1).

## Related HSN Codes in Sub-Chapter 9109

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 91091090: Electrically operated : Other](https://busy.in/hsn/hsn-91091090/) | ₹4 Cr |
| #2 | HSN Code 91099000: Clock movements other (this hsn code) | < ₹1 Crore |
| #3 | [HSN Code 91091010: Electrically operated alarm clocks](https://busy.in/hsn/hsn-91091010/) | < ₹1 Crore |