--- title: "HSN Code for Watch or Clock Movements, Unassembled or Partial | HSN 91109000 GST Rate" description: "Find HSN and GST Rates for 91109000 related to Watch or Clock Movements, Unassembled or Partial with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91109000/" --- # HSN Code 91109000: Watch or Clock Movements, Unassembled or Partial - [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 | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91109000 ? It includes Metal parts: Gold/silver-plated ### How much GST applies to Watch or Clock Movements, Unassembled or Partial? Under HSN 91109000, Watch or Clock Movements, Unassembled or Partial attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Watch or Clock Movements, Unassembled or Partial is sold with other items? 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). ### Can we claim ITC on inputs used to trade Watch or Clock Movements, Unassembled or Partial? 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 Watch or Clock Movements, Unassembled or Partial? 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. ### Do e‑way bill and e‑invoice apply for Watch or Clock Movements, Unassembled or Partial? 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 91109000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+62.50% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−48.94% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7604 of 12657 HSN codes - Share of Sub-Chapter 9110: 52.00% of its exports; import side 0.83% - Rank within Sub-Chapter 9110: #1 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: -44.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9637 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +150.00% in FY 2021-22 - Contribution to Sub-Ch. 9110: 52.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91109000 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 | 4.26 | 0.0002% | — | 34.03% | 23.96 | 0.0007% | — | 52.73% | −19.70 | #6068 | | FY 2019-20 | 1.95 | 0.0001% | −54.23% | 97.99% | 24.15 | 0.0007% | +0.79% | 47.69% | −22.20 | #6958 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −97.95% | 44.44% | 5.95 | 0.0002% | −75.36% | 22.71% | −5.91 | #9622 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +150.00% | 24.39% | 4.54 | 0.0001% | −23.70% | 8.55% | −4.44 | #9543 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −50.00% | 13.16% | 1.27 | 0.0000% | −72.03% | 2.07% | −1.22 | #9890 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +60.00% | 36.36% | < ₹1 Crore | 0.0000% | −25.98% | 2.34% | −0.86 | #9881 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +62.50% | 52.00% | < ₹1 Crore | 0.0000% | −48.94% | 0.83% | −0.35 | #9637 | - CAGR (7-year): exports -44.10%/yr, imports -47.89%/yr (consistently Deficit) ## Key trade insights: HSN Code 91109000 export-import analysis ### Export decline: -44.10% CAGR over 7 years India's exports under HSN Code 91109000 have declined at a compound annual rate of -44.10% over 7 fiscal years, falling from ₹4.26 Crore in FY 2018-19 to ₹0.13 Crore in FY 2024-25. ### HSN Code 91109000 ranked #9637 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91109000 ranks #9637 out of 12657 HSN codes by total export value. Within Sub-Chapter 9110, it ranks #1 of 4. By trade surplus, it ranks #7604 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 91109000 exports The strongest single-year export movement for HSN Code 91109000 was recorded in FY 2021-22, when exports surged by 150.00% over the prior year. ### India records a trade deficit of ₹0.35 Crore in HSN Code 91109000 goods In FY 2024-25, India's imports of ₹0.48 Cr exceeded exports of ₹0.13 Cr, resulting in a trade deficit of ₹0.35 Crore — ranking #7604 of 12657 by surplus magnitude. ### Import growth of -47.89% CAGR signals stable import dependency for Watch or Clock Movements, Unassembled or Partial India's imports under HSN Code 91109000 have grown at -47.89% CAGR, reaching ₹0.48 Crore in FY 2024-25. ### HSN Code 91109000 contributes 52.00% of Sub-Chapter 9110 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 9110, HSN Code 91109000 ranks #1 by export value — accounting for 52.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.83% share (rank #2). ## 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 (this hsn code) | < ₹1 Crore | | #2 | [HSN Code 91101100: Unassembled/Partly Assembled Watch Movements](https://busy.in/hsn/hsn-91101100/) | < ₹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 |