---
title: "HSN Code for Watch Components | HSN 91139010 GST Rate"
description: "Find HSN and GST Rates for 91139010 related to Watch Components with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-91139010/"
---

# HSN Code 91139010: Watch Components

- [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 |
| --- | --- | --- | --- | --- |
| Other : Parts | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 91139010 ?

It includes Watch Accessories

### Do e‑way bill and e‑invoice apply for Watch Components?

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.

### Can we claim ITC on inputs used to trade Watch Components?

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 Watch Components is sold with other items?

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

### How much GST applies to Watch Components?

Under HSN 91139010, Watch Components attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Watch Components?

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.

## India's trade performance: HSN Code 91139010 (FY 2024-25)

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

- Exports: ₹10 Cr (−53.40% YoY) — 0.0003% of India's total exports
- Imports: ₹2 Cr (−40.48% YoY) — 0.0000% of India's total imports
- Trade balance: ₹8 Cr (Surplus); surplus rank #3445 of 12657 HSN codes
- Share of Sub-Chapter 9113: 13.59% of its exports; import side 0.47%
- Rank within Sub-Chapter 9113: #2 of 5 by export value; import-side #5

### Key metrics

- Export CAGR: -20.42% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5805 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +70.11% in FY 2022-23
- Contribution to Sub-Ch. 9113: 13.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 91139010

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 | 38.31 | 0.0017% | — | 44.02% | 1.49 | 0.0000% | — | 0.92% | +36.82 | #3259 |
| FY 2019-20 | 24.62 | 0.0011% | −35.73% | 33.96% | 1.68 | 0.0001% | +12.75% | 1.02% | +22.94 | #3843 |
| FY 2020-21 | 15.44 | 0.0007% | −37.29% | 30.32% | 1.30 | 0.0000% | −22.62% | 1.53% | +14.14 | #4542 |
| FY 2021-22 | 13.75 | 0.0004% | −10.95% | 23.81% | 1.67 | 0.0000% | +28.46% | 1.27% | +12.08 | #5070 |
| FY 2022-23 | 23.39 | 0.0006% | +70.11% | 32.27% | 3.98 | 0.0001% | +138.32% | 1.99% | +19.41 | #4487 |
| FY 2023-24 | 20.88 | 0.0006% | −10.73% | 30.08% | 2.52 | 0.0000% | −36.68% | 1.12% | +18.36 | #4721 |
| FY 2024-25 | 9.73 | 0.0003% | −53.40% | 13.59% | 1.50 | 0.0000% | −40.48% | 0.47% | +8.23 | #5805 |

- CAGR (7-year): exports -20.42%/yr, imports 0.11%/yr (consistently Surplus)

## Key trade insights: HSN Code 91139010 export-import analysis

### Export decline: -20.42% CAGR over 7 years

India's exports under HSN Code 91139010 have declined at a compound annual rate of -20.42% over 7 fiscal years, falling from ₹38.31 Crore in FY 2018-19 to ₹9.73 Crore in FY 2024-25.

### HSN Code 91139010 ranked #5805 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 91139010 ranks #5805 out of 12657 HSN codes by total export value. Within Sub-Chapter 9113, it ranks #2 of 5. By trade surplus, it ranks #3445 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 91139010 exports

The strongest single-year export movement for HSN Code 91139010 was recorded in FY 2022-23, when exports surged by 70.11% over the prior year.

### India maintains a trade surplus of ₹8.23 Crore in HSN Code 91139010 goods

In FY 2024-25, India's exports of ₹9.73 Cr exceeded imports of ₹1.50 Cr, resulting in a trade surplus of ₹8.23 Crore — ranking #3445 of 12657 by surplus magnitude.

### Import growth of 0.11% CAGR signals stable import dependency for Watch Components

India's imports under HSN Code 91139010 have grown at 0.11% CAGR, reaching ₹1.50 Crore in FY 2024-25.

### HSN Code 91139010 contributes 13.59% of Sub-Chapter 9113 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 9113, HSN Code 91139010 ranks #2 by export value — accounting for 13.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.47% share (rank #5).

## 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 (this hsn code) | ₹10 Cr |
| #3 | [HSN Code 91132090: Base metal cases, gold/silver-plated: Other](https://busy.in/hsn/hsn-91132090/) | ₹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 |