---
title: "HSN Code for Base metal cases, gold/silver-plated: Other | HSN 91132090 GST Rate"
description: "Find HSN and GST Rates for 91132090 related to Base metal cases, gold/silver-plated: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-91132090/"
---

# HSN Code 91132090: Base metal cases, gold/silver-plated: Other

- [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 9113: Watch straps and bracelets](https://busy.in/hsn/sub-chapter-9113/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of base metal, whether or not gold- or silver-plated : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 91132090 ?

It includes Watch Springs

### Do e‑way bill and e‑invoice apply for Base metal cases, gold/silver-plated: Other?

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 Base metal cases, gold/silver-plated: Other?

Under HSN 91132090, Base metal cases, gold/silver-plated: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Base metal cases, gold/silver-plated: Other?

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 Base metal cases, gold/silver-plated: Other?

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.

### How should mixed supplies be billed when Base metal cases, gold/silver-plated: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Base metal cases, gold/silver-plated: Other; Nil for exempt items if applicable).

### Any common misclassification issue with Base metal cases, gold/silver-plated: Other?

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

## India's trade performance: HSN Code 91132090 (FY 2024-25)

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

- Exports: ₹3 Cr (−39.40% YoY) — 0.0001% of India's total exports
- Imports: ₹72 Cr (−35.56% YoY) — 0.0012% of India's total imports
- Trade balance: −₹69 Cr (Deficit); surplus rank #10495 of 12657 HSN codes
- Share of Sub-Chapter 9113: 3.67% of its exports; import side 22.70%
- Rank within Sub-Chapter 9113: #3 of 5 by export value; import-side #2

### Key metrics

- Export CAGR: 7.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7341 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,215.15% in FY 2023-24
- Contribution to Sub-Ch. 9113: 3.67% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 91132090

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. 9113 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9113 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.66 | 0.0001% | — | 1.91% | 4.70 | 0.0001% | — | 2.90% | −3.04 | #7138 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −43.98% | 1.28% | 39.01 | 0.0012% | +730.00% | 23.76% | −38.08 | #7681 |
| FY 2020-21 | 2.32 | 0.0001% | +149.46% | 4.56% | 37.19 | 0.0013% | −4.67% | 43.79% | −34.87 | #6809 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −62.50% | 1.51% | 58.42 | 0.0013% | +57.09% | 44.31% | −57.55 | #8097 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −62.07% | 0.46% | 100.81 | 0.0018% | +72.56% | 50.47% | −100.48 | #8991 |
| FY 2023-24 | 4.34 | 0.0001% | +1,215.15% | 6.25% | 111.68 | 0.0020% | +10.78% | 49.66% | −107.34 | #6745 |
| FY 2024-25 | 2.63 | 0.0001% | −39.40% | 3.67% | 71.97 | 0.0012% | −35.56% | 22.70% | −69.34 | #7341 |

- CAGR (7-year): exports 7.97%/yr, imports 57.58%/yr (consistently Deficit)

## Key trade insights: HSN Code 91132090 export-import analysis

### Consistent export growth: 7.97% CAGR over 7 years

India's exports under HSN Code 91132090 have grown at a compound annual rate of 7.97% over 7 fiscal years, rising from ₹1.66 Crore in FY 2018-19 to ₹2.63 Crore in FY 2024-25.

### HSN Code 91132090 ranked #7341 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 91132090 ranks #7341 out of 12657 HSN codes by total export value. Within Sub-Chapter 9113, it ranks #3 of 5. By trade surplus, it ranks #10495 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 91132090 exports

The strongest single-year export movement for HSN Code 91132090 was recorded in FY 2023-24, when exports surged by 1,215.15% over the prior year.

### India records a trade deficit of ₹69.34 Crore in HSN Code 91132090 goods

In FY 2024-25, India's imports of ₹71.97 Cr exceeded exports of ₹2.63 Cr, resulting in a trade deficit of ₹69.34 Crore — ranking #10495 of 12657 by surplus magnitude.

### Import growth of 57.58% CAGR signals rising demand for Base metal cases, gold/silver-plated: Other

India's imports under HSN Code 91132090 have grown at 57.58% CAGR, reaching ₹71.97 Crore in FY 2024-25.

### HSN Code 91132090 contributes 3.67% of Sub-Chapter 9113 exports — ranked #3

Among the 5 HSN codes under Sub-Chapter 9113, HSN Code 91132090 ranks #3 by export value — accounting for 3.67% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.70% share (rank #2).

## Related HSN Codes in Sub-Chapter 9113

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 91139090: Watch Straps, Bands & Parts \| Other](https://busy.in/hsn/hsn-91139090/) | ₹58 Cr |
| #2 | [HSN Code 91139010: Watch Components](https://busy.in/hsn/hsn-91139010/) | ₹10 Cr |
| #3 | HSN Code 91132090: Base metal cases, gold/silver-plated: Other (this hsn code) | ₹3 Cr |
| #4 | [HSN Code 91132010: Metal parts: Gold/silver-plated](https://busy.in/hsn/hsn-91132010/) | < ₹1 Crore |
| #5 | [HSN Code 91131000: Precious metal watches](https://busy.in/hsn/hsn-91131000/) | < ₹1 Crore |