---
title: "HSN Code for Watch Straps, Bands & Parts | Other | HSN 91139090 GST Rate"
description: "Find HSN and GST Rates for 91139090 related to Watch Straps, Bands & Parts | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-91139090/"
---

# HSN Code 91139090: Watch Straps, Bands & Parts | 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 |
| --- | --- | --- | --- | --- |
| Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 91139090 ?

It includes Clock Accessories

### Any common misclassification issue with Watch Straps, Bands & Parts / Other?

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

### Can we claim ITC on inputs used to trade Watch Straps, Bands & Parts / Other?

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 Straps, Bands & Parts / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Watch Straps, Bands & Parts / Other; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Watch Straps, Bands & Parts / 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.

### Do e‑way bill and e‑invoice apply for Watch Straps, Bands & Parts / 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.

## India's trade performance: HSN Code 91139090 (FY 2024-25)

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

- Exports: ₹58 Cr (+35.98% YoY) — 0.0016% of India's total exports
- Imports: ₹45 Cr (+42.88% YoY) — 0.0007% of India's total imports
- Trade balance: ₹13 Cr (Surplus); surplus rank #3140 of 12657 HSN codes
- Share of Sub-Chapter 9113: 81.62% of its exports; import side 14.29%
- Rank within Sub-Chapter 9113: #1 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: 3.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3414 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35.98% in FY 2024-25
- Contribution to Sub-Ch. 9113: 81.62% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 91139090

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 | 46.57 | 0.0020% | — | 53.52% | 70.22 | 0.0020% | — | 43.40% | −23.65 | #2955 |
| FY 2019-20 | 45.35 | 0.0021% | −2.62% | 62.56% | 45.96 | 0.0014% | −34.55% | 27.99% | −0.61 | #3026 |
| FY 2020-21 | 32.70 | 0.0015% | −27.89% | 64.22% | 18.73 | 0.0006% | −59.25% | 22.05% | +13.97 | #3532 |
| FY 2021-22 | 41.72 | 0.0013% | +27.58% | 72.24% | 29.60 | 0.0006% | +58.04% | 22.45% | +12.12 | #3615 |
| FY 2022-23 | 47.23 | 0.0013% | +13.21% | 65.16% | 28.36 | 0.0005% | −4.19% | 14.20% | +18.87 | #3558 |
| FY 2023-24 | 42.97 | 0.0012% | −9.02% | 61.90% | 31.72 | 0.0006% | +11.85% | 14.10% | +11.25 | #3740 |
| FY 2024-25 | 58.43 | 0.0016% | +35.98% | 81.62% | 45.32 | 0.0007% | +42.88% | 14.29% | +13.11 | #3414 |

- CAGR (7-year): exports 3.85%/yr, imports -7.04%/yr (consistently Surplus)

## Key trade insights: HSN Code 91139090 export-import analysis

### Consistent export growth: 3.85% CAGR over 7 years

India's exports under HSN Code 91139090 have grown at a compound annual rate of 3.85% over 7 fiscal years, rising from ₹46.57 Crore in FY 2018-19 to ₹58.43 Crore in FY 2024-25.

### HSN Code 91139090 ranked #3414 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 91139090 ranks #3414 out of 12657 HSN codes by total export value. Within Sub-Chapter 9113, it ranks #1 of 5. By trade surplus, it ranks #3140 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 91139090 exports

The strongest single-year export movement for HSN Code 91139090 was recorded in FY 2024-25, when exports surged by 35.98% over the prior year.

### India maintains a trade surplus of ₹13.11 Crore in HSN Code 91139090 goods

In FY 2024-25, India's exports of ₹58.43 Cr exceeded imports of ₹45.32 Cr, resulting in a trade surplus of ₹13.11 Crore — ranking #3140 of 12657 by surplus magnitude.

### Import growth of -7.04% CAGR signals stable import dependency for Watch Straps, Bands & Parts | Other

India's imports under HSN Code 91139090 have grown at -7.04% CAGR, reaching ₹45.32 Crore in FY 2024-25.

### HSN Code 91139090 contributes 81.62% of Sub-Chapter 9113 exports — ranked #1

Among the 5 HSN codes under Sub-Chapter 9113, HSN Code 91139090 ranks #1 by export value — accounting for 81.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.29% share (rank #3).

## 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 (this hsn code) | ₹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](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 |