--- title: "HSN Code for Unassembled/Partly Assembled Watch Movements | HSN 91101100 GST Rate" description: "Find HSN and GST Rates for 91101100 related to Unassembled/Partly Assembled Watch Movements with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91101100/" --- # HSN Code 91101100: Unassembled/Partly 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 9110: Clock & Watch Movements](https://busy.in/hsn/sub-chapter-9110/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of watches : Complete movements, unassembled or partly assembled (movement sets) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91101100 ? It includes Clock Cases ### Can we claim ITC on inputs used to trade Unassembled/Partly 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. ### Does packaging or labelling change the GST for Unassembled/Partly 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. ### How should mixed supplies be billed when Unassembled/Partly 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 Unassembled/Partly Assembled Watch Movements; Nil for exempt items if applicable). ### How much GST applies to Unassembled/Partly Assembled Watch Movements? Under HSN 91101100, Unassembled/Partly Assembled Watch Movements attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Unassembled/Partly Assembled Watch Movements? 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. ## India's trade performance: HSN Code 91101100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−21.43% YoY) — 0.0000% of India's total exports - Imports: ₹58 Cr (+47.00% YoY) — 0.0009% of India's total imports - Trade balance: −₹58 Cr (Deficit); surplus rank #10346 of 12657 HSN codes - Share of Sub-Chapter 9110: 44.00% of its exports; import side 99.14% - Rank within Sub-Chapter 9110: #2 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: -48.01% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9705 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +520.00% in FY 2021-22 - Contribution to Sub-Ch. 9110: 44.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91101100 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. 9110 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9110 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.57 | 0.0002% | — | 44.49% | 21.47 | 0.0006% | — | 47.25% | −15.90 | #5727 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −99.46% | 1.51% | 26.42 | 0.0008% | +23.06% | 52.17% | −26.39 | #9613 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +66.67% | 55.56% | 20.23 | 0.0007% | −23.43% | 77.21% | −20.18 | #9546 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +520.00% | 75.61% | 48.56 | 0.0011% | +140.04% | 91.43% | −48.25 | #8922 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +6.45% | 86.84% | 60.10 | 0.0010% | +23.76% | 97.88% | −59.77 | #8991 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −57.58% | 63.64% | 39.19 | 0.0007% | −34.79% | 97.56% | −39.05 | #9628 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −21.43% | 44.00% | 57.61 | 0.0009% | +47.00% | 99.14% | −57.50 | #9705 | - CAGR (7-year): exports -48.01%/yr, imports 17.88%/yr (consistently Deficit) ## Key trade insights: HSN Code 91101100 export-import analysis ### Export decline: -48.01% CAGR over 7 years India's exports under HSN Code 91101100 have declined at a compound annual rate of -48.01% over 7 fiscal years, falling from ₹5.57 Crore in FY 2018-19 to ₹0.11 Crore in FY 2024-25. ### HSN Code 91101100 ranked #9705 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91101100 ranks #9705 out of 12657 HSN codes by total export value. Within Sub-Chapter 9110, it ranks #2 of 4. By trade surplus, it ranks #10346 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 91101100 exports The strongest single-year export movement for HSN Code 91101100 was recorded in FY 2021-22, when exports surged by 520.00% over the prior year. ### India records a trade deficit of ₹57.50 Crore in HSN Code 91101100 goods In FY 2024-25, India's imports of ₹57.61 Cr exceeded exports of ₹0.11 Cr, resulting in a trade deficit of ₹57.50 Crore — ranking #10346 of 12657 by surplus magnitude. ### Import growth of 17.88% CAGR signals rising demand for Unassembled/Partly Assembled Watch Movements India's imports under HSN Code 91101100 have grown at 17.88% CAGR, reaching ₹57.61 Crore in FY 2024-25. ### HSN Code 91101100 contributes 44.00% of Sub-Chapter 9110 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 9110, HSN Code 91101100 ranks #2 by export value — accounting for 44.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.14% share (rank #1). ## Related HSN Codes in Sub-Chapter 9110 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 91109000: Watch or Clock Movements, Unassembled or Partial](https://busy.in/hsn/hsn-91109000/) | < ₹1 Crore | | #2 | HSN Code 91101100: Unassembled/Partly Assembled Watch Movements (this hsn code) | < ₹1 Crore | | #3 | [HSN Code 91101900: Of watches : Rough movements](https://busy.in/hsn/hsn-91101900/) | < ₹1 Crore | | — | [HSN Code 91101200: Of watches : Incomplete movements, assembled](https://busy.in/hsn/hsn-91101200/) | Nil |