---
title: "HSN Code for Other cases | HSN 91118000 GST Rate"
description: "Find HSN and GST Rates for 91118000 related to Other cases with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-91118000/"
---

# HSN Code 91118000: Other cases

- [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 |
| --- | --- | --- | --- | --- |
| Other cases | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 91118000 ?

It includes Watch Straps, Bands & Parts | Other

### Does packaging or labelling change the GST for Other cases?

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.

### Any common misclassification issue with Other cases?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Other cases is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other cases; Nil for exempt items if applicable).

### How much GST applies to Other cases?

Under HSN 91118000, Other cases attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other cases?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Other cases?

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 91118000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (+42.05% YoY) — 0.0001% of India's total exports
- Imports: ₹74 Cr (+21.04% YoY) — 0.0012% of India's total imports
- Trade balance: −₹71 Cr (Deficit); surplus rank #10521 of 12657 HSN codes
- Share of Sub-Chapter 9111: 7.21% of its exports; import side 31.86%
- Rank within Sub-Chapter 9111: #3 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 18.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7285 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +216.84% in FY 2020-21
- Contribution to Sub-Ch. 9111: 7.21% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 91118000

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 | 1.02 | 0.0000% | — | 5.47% | 11.81 | 0.0003% | — | 9.29% | −10.79 | #7607 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −6.86% | 4.36% | 14.64 | 0.0004% | +23.96% | 12.32% | −13.69 | #7661 |
| FY 2020-21 | 3.01 | 0.0001% | +216.84% | 12.18% | 18.20 | 0.0006% | +24.32% | 25.59% | −15.19 | #6557 |
| FY 2021-22 | 2.45 | 0.0001% | −18.60% | 7.09% | 39.89 | 0.0009% | +119.18% | 34.14% | −37.44 | #7122 |
| FY 2022-23 | 3.13 | 0.0001% | +27.76% | 6.85% | 73.31 | 0.0013% | +83.78% | 44.51% | −70.18 | #6955 |
| FY 2023-24 | 1.95 | 0.0001% | −37.70% | 8.34% | 61.26 | 0.0011% | −16.44% | 39.46% | −59.31 | #7602 |
| FY 2024-25 | 2.77 | 0.0001% | +42.05% | 7.21% | 74.15 | 0.0012% | +21.04% | 31.86% | −71.38 | #7285 |

- CAGR (7-year): exports 18.12%/yr, imports 35.82%/yr (consistently Deficit)

## Key trade insights: HSN Code 91118000 export-import analysis

### Consistent export growth: 18.12% CAGR over 7 years

India's exports under HSN Code 91118000 have grown at a compound annual rate of 18.12% over 7 fiscal years, rising from ₹1.02 Crore in FY 2018-19 to ₹2.77 Crore in FY 2024-25.

### HSN Code 91118000 ranked #7285 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 91118000 ranks #7285 out of 12657 HSN codes by total export value. Within Sub-Chapter 9111, it ranks #3 of 4. By trade surplus, it ranks #10521 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 91118000 exports

The strongest single-year export movement for HSN Code 91118000 was recorded in FY 2020-21, when exports surged by 216.84% over the prior year.

### India records a trade deficit of ₹71.38 Crore in HSN Code 91118000 goods

In FY 2024-25, India's imports of ₹74.15 Cr exceeded exports of ₹2.77 Cr, resulting in a trade deficit of ₹71.38 Crore — ranking #10521 of 12657 by surplus magnitude.

### Import growth of 35.82% CAGR signals rising demand for Other cases

India's imports under HSN Code 91118000 have grown at 35.82% CAGR, reaching ₹74.15 Crore in FY 2024-25.

### HSN Code 91118000 contributes 7.21% of Sub-Chapter 9111 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 9111, HSN Code 91118000 ranks #3 by export value — accounting for 7.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 31.86% share (rank #2).

## 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](https://busy.in/hsn/hsn-91112000/) | ₹20 Cr |
| #2 | [HSN Code 91119000: Watch Parts](https://busy.in/hsn/hsn-91119000/) | ₹16 Cr |
| #3 | HSN Code 91118000: Other cases (this hsn code) | ₹3 Cr |
| #4 | [HSN Code 91111000: Cases of precious metal](https://busy.in/hsn/hsn-91111000/) | < ₹1 Crore |