What products are classified under HSN 91109000 ?
It includes Metal parts: Gold/silver-plated
HSN Code 91109000 represents Watch or Clock Movements, Unassembled or Partial under GST classification. This code helps businesses identify Watch or Clock Movements, Unassembled or Partial correctly for billing, taxation, and trade. With HSN Code 91109000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Watch or Clock Movements, Unassembled or Partial .
HSN Code 91109000 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 | Other | 9% | 9% | 18% | 0% |
Watch or Clock Movements, Unassembled or Partial 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 | |
| Of watches : Rough movements |
Of watches : Complete movements, unassembled or partly assembled (movement sets)
Of watches : Incomplete movements, assembled
Of watches : Rough movements
It includes Metal parts: Gold/silver-plated
Under HSN 91109000, Watch or Clock Movements, Unassembled or Partial attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Watch or Clock Movements, Unassembled or Partial; Nil for exempt items if applicable).
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.
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.
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.