---
title: "HSN Code for Watch Accessories | HSN 91149091 GST Rate"
description: "Find HSN and GST Rates for 91149091 related to Watch Accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-91149091/"
---

# HSN Code 91149091: Watch Accessories

- [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 9114: Clock & Watch Parts](https://busy.in/hsn/sub-chapter-9114/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other : For watches | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 91149091 ?

It includes Other | Flutes

### Any common misclassification issue with Watch Accessories?

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

### How much GST applies to Watch Accessories?

Under HSN 91149091, Watch Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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 should mixed supplies be billed when Watch Accessories is sold with other items?

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

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

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

## India's trade performance: HSN Code 91149091 (FY 2024-25)

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

- Exports: ₹72 Cr (−33.74% YoY) — 0.0019% of India's total exports
- Imports: ₹139 Cr (+8.67% YoY) — 0.0023% of India's total imports
- Trade balance: −₹67 Cr (Deficit); surplus rank #10472 of 12657 HSN codes
- Share of Sub-Chapter 9114: 49.24% of its exports; import side 55.91%
- Rank within Sub-Chapter 9114: #1 of 10 by export value; import-side #1

### Key metrics

- Export CAGR: -0.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3115 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +59.35% in FY 2021-22
- Contribution to Sub-Ch. 9114: 49.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 91149091

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. 9114 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9114 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 74.08 | 0.0032% | — | 62.86% | 52.78 | 0.0015% | — | 42.82% | +21.30 | #2350 |
| FY 2019-20 | 53.04 | 0.0024% | −28.40% | 56.99% | 44.70 | 0.0013% | −15.31% | 40.91% | +8.34 | #2796 |
| FY 2020-21 | 41.50 | 0.0019% | −21.76% | 54.64% | 35.87 | 0.0012% | −19.75% | 51.24% | +5.63 | #3197 |
| FY 2021-22 | 66.13 | 0.0021% | +59.35% | 55.79% | 71.33 | 0.0016% | +98.86% | 53.76% | −5.20 | #2962 |
| FY 2022-23 | 96.95 | 0.0027% | +46.61% | 57.39% | 113.52 | 0.0020% | +59.15% | 58.59% | −16.57 | #2569 |
| FY 2023-24 | 108.17 | 0.0030% | +11.57% | 53.78% | 127.67 | 0.0023% | +12.46% | 60.71% | −19.50 | #2476 |
| FY 2024-25 | 71.67 | 0.0019% | −33.74% | 49.24% | 138.74 | 0.0023% | +8.67% | 55.91% | −67.07 | #3115 |

- CAGR (7-year): exports -0.55%/yr, imports 17.48%/yr (consistently Deficit)

## Key trade insights: HSN Code 91149091 export-import analysis

### Export decline: -0.55% CAGR over 7 years

India's exports under HSN Code 91149091 have declined at a compound annual rate of -0.55% over 7 fiscal years, falling from ₹74.08 Crore in FY 2018-19 to ₹71.67 Crore in FY 2024-25.

### HSN Code 91149091 ranked #3115 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 91149091 ranks #3115 out of 12657 HSN codes by total export value. Within Sub-Chapter 9114, it ranks #1 of 10. By trade surplus, it ranks #10472 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 91149091 exports

The strongest single-year export movement for HSN Code 91149091 was recorded in FY 2021-22, when exports surged by 59.35% over the prior year.

### India records a trade deficit of ₹67.07 Crore in HSN Code 91149091 goods

In FY 2024-25, India's imports of ₹138.74 Cr exceeded exports of ₹71.67 Cr, resulting in a trade deficit of ₹67.07 Crore — ranking #10472 of 12657 by surplus magnitude.

### Import growth of 17.48% CAGR signals rising demand for Watch Accessories

India's imports under HSN Code 91149091 have grown at 17.48% CAGR, reaching ₹138.74 Crore in FY 2024-25.

### HSN Code 91149091 contributes 49.24% of Sub-Chapter 9114 exports — ranked #1

Among the 10 HSN codes under Sub-Chapter 9114, HSN Code 91149091 ranks #1 by export value — accounting for 49.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 55.91% share (rank #1).

## Related HSN Codes in Sub-Chapter 9114

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 91149091: Watch Accessories (this hsn code) | ₹72 Cr |
| #2 | [HSN Code 91143010: Watch Dials](https://busy.in/hsn/hsn-91143010/) | ₹68 Cr |
| #3 | [HSN Code 91149030: Watch Jewels](https://busy.in/hsn/hsn-91149030/) | ₹3 Cr |
| #4 | [HSN Code 91149092: Clock Accessories](https://busy.in/hsn/hsn-91149092/) | ₹2 Cr |
| #5 | [HSN Code 91143020: Clock Dials](https://busy.in/hsn/hsn-91143020/) | < ₹1 Crore |
| #6 | [HSN Code 91144020: Clock Plates & Bridges](https://busy.in/hsn/hsn-91144020/) | < ₹1 Crore |
| #7 | [HSN Code 91144010: Plates And Bridges \| For Watches](https://busy.in/hsn/hsn-91144010/) | < ₹1 Crore |
| — | [HSN Code 91141010: Clock Springs (Hair-springs)](https://busy.in/hsn/hsn-91141010/) | Nil |
| — | [HSN Code 91141020: Other Musical Boxes/Instruments](https://busy.in/hsn/hsn-91141020/) | Nil |
| — | [HSN Code 91149040: Watch Springs](https://busy.in/hsn/hsn-91149040/) | Nil |