--- title: "HSN Code for Cases of base metal | HSN 91112000 GST Rate" description: "Find HSN and GST Rates for 91112000 related to Cases of base metal with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91112000/" --- # HSN Code 91112000: Cases of base metal - [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 9111: Watch cases & parts](https://busy.in/hsn/sub-chapter-9111/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Cases of base metal, whether or not gold- or silver-plated | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91112000 ? It includes Watch Components ### Does packaging or labelling change the GST for Cases of base metal? 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 Cases of base metal? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Cases of base metal is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cases of base metal; Nil for exempt items if applicable). ### Any common misclassification issue with Cases of base metal? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Cases of base metal? 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. ### How much GST applies to Cases of base metal? Under HSN 91112000, Cases of base metal attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 91112000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹20 Cr (+67.60% YoY) — 0.0005% of India's total exports - Imports: ₹143 Cr (+83.84% YoY) — 0.0024% of India's total imports - Trade balance: −₹124 Cr (Deficit); surplus rank #10965 of 12657 HSN codes - Share of Sub-Chapter 9111: 51.30% of its exports; import side 61.61% - Rank within Sub-Chapter 9111: #1 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 8.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4898 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +67.60% in FY 2024-25 - Contribution to Sub-Ch. 9111: 51.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91112000 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. 9111 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9111 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 12.06 | 0.0005% | — | 64.63% | 77.75 | 0.0022% | — | 61.17% | −65.69 | #4770 | | FY 2019-20 | 11.68 | 0.0005% | −3.15% | 53.65% | 57.84 | 0.0017% | −25.61% | 48.67% | −46.16 | #4801 | | FY 2020-21 | 16.05 | 0.0007% | +37.41% | 64.95% | 33.26 | 0.0011% | −42.50% | 46.77% | −17.21 | #4495 | | FY 2021-22 | 17.50 | 0.0006% | +9.03% | 50.61% | 59.52 | 0.0013% | +78.95% | 50.94% | −42.02 | #4765 | | FY 2022-23 | 21.29 | 0.0006% | +21.66% | 46.60% | 77.04 | 0.0013% | +29.44% | 46.78% | −55.75 | #4596 | | FY 2023-24 | 11.76 | 0.0003% | −44.76% | 50.32% | 78.01 | 0.0014% | +1.26% | 50.25% | −66.25 | #5506 | | FY 2024-25 | 19.71 | 0.0005% | +67.60% | 51.30% | 143.41 | 0.0024% | +83.84% | 61.61% | −123.70 | #4898 | - CAGR (7-year): exports 8.53%/yr, imports 10.74%/yr (consistently Deficit) ## Key trade insights: HSN Code 91112000 export-import analysis ### Consistent export growth: 8.53% CAGR over 7 years India's exports under HSN Code 91112000 have grown at a compound annual rate of 8.53% over 7 fiscal years, rising from ₹12.06 Crore in FY 2018-19 to ₹19.71 Crore in FY 2024-25. ### HSN Code 91112000 ranked #4898 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91112000 ranks #4898 out of 12657 HSN codes by total export value. Within Sub-Chapter 9111, it ranks #1 of 4. By trade surplus, it ranks #10965 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 91112000 exports The strongest single-year export movement for HSN Code 91112000 was recorded in FY 2024-25, when exports surged by 67.60% over the prior year. ### India records a trade deficit of ₹123.70 Crore in HSN Code 91112000 goods In FY 2024-25, India's imports of ₹143.41 Cr exceeded exports of ₹19.71 Cr, resulting in a trade deficit of ₹123.70 Crore — ranking #10965 of 12657 by surplus magnitude. ### Import growth of 10.74% CAGR signals rising demand for Cases of base metal India's imports under HSN Code 91112000 have grown at 10.74% CAGR, reaching ₹143.41 Crore in FY 2024-25. ### HSN Code 91112000 contributes 51.30% of Sub-Chapter 9111 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 9111, HSN Code 91112000 ranks #1 by export value — accounting for 51.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 61.61% share (rank #1). ## Related HSN Codes in Sub-Chapter 9111 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 91112000: Cases of base metal (this hsn code) | ₹20 Cr | | #2 | [HSN Code 91119000: Watch Parts](https://busy.in/hsn/hsn-91119000/) | ₹16 Cr | | #3 | [HSN Code 91118000: Other cases](https://busy.in/hsn/hsn-91118000/) | ₹3 Cr | | #4 | [HSN Code 91111000: Cases of precious metal](https://busy.in/hsn/hsn-91111000/) | < ₹1 Crore |