What products are classified under HSN 91101900 ?
It includes Precious metal watches
HSN Code 91101900 represents Of watches : Rough movements under GST classification. This code helps businesses identify Of watches : Rough movements correctly for billing, taxation, and trade. With HSN Code 91101900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of watches : Rough movements.
HSN Code 91101900 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 | 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | Of watches : Rough movements | 9% | 9% | 18% | 0% |
Description of goods
Of watches : Rough movements
Chapter
91 – Clocks and watches and parts thereof
Sub Chapter
9110 – Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Of watches : Rough movements does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of watches : Complete movements, unassembled or partly assembled (movement sets) | |
| Of watches : Incomplete movements, assembled | |
| Other |
Of watches : Complete movements, unassembled or partly assembled (movement sets)
Of watches : Incomplete movements, assembled
Other
It includes Precious metal watches
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 91101900, Of watches : Rough movements attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
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.