---
title: "9101 HSN Code | HSN Code for Wrist & Pocket Watches in India"
description: "Know more about 9101 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9101 covering Wrist & Pocket Watches."
canonical: "https://busy.in/hsn/sub-chapter-9101/"
---

# HSN Sub-chapter 9101: Wrist & Pocket Watches

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal

Part of [Chapter 91: Clocks & Watches, Its Part Etc](https://busy.in/hsn/chapter-91/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 91011100 | [Mechanical Display Watch](https://busy.in/hsn/hsn-91011100/) |
| 91011200 | [Digital wristwatch, PM case](https://busy.in/hsn/hsn-91011200/) |
| 91011900 | [Other Electrically Operated Wrist-Watches](https://busy.in/hsn/hsn-91011900/) |
| 91012100 | [Automatic Winding Wrist-Watches](https://busy.in/hsn/hsn-91012100/) |
| 91012900 | [Other Wrist-Watches, With or Without Stop-Watch Facility](https://busy.in/hsn/hsn-91012900/) |
| 91019110 | [Other : Electrically operated : Pocket watches](https://busy.in/hsn/hsn-91019110/) |
| 91019120 | [Other : Electrically operated : Stop watches](https://busy.in/hsn/hsn-91019120/) |
| 91019190 | [Other \| Electrically Operated](https://busy.in/hsn/hsn-91019190/) |
| 91019910 | [Other \| Other \| Pocket Watches](https://busy.in/hsn/hsn-91019910/) |
| 91019920 | [Other : Other : Stop watches](https://busy.in/hsn/hsn-91019920/) |
| 91019990 | [Watches with Precious Metal Case – Other Types](https://busy.in/hsn/hsn-91019990/) |

## Frequently asked questions

### What products are classified under HSN 9101

It includes Wrist & Pocket Watches

### Can reverse charge ever apply to transactions involving Wrist & Pocket Watches?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Wrist & Pocket Watches are forward charge. Check the current notifications for any special cases before deciding.

### What are the e‑way bill and e‑invoice points while moving Wrist & Pocket Watches?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### How do I bill a kit or combo that includes Wrist & Pocket Watches?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Does packaging or branding change how GST applies to Wrist & Pocket Watches?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wrist & Pocket Watches is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How are warranty replacements of Wrist & Pocket Watches handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Is the composition scheme suitable if I mainly trade Wrist & Pocket Watches?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 9101 (FY 2024-25)

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

- Exports: ₹46 Cr (+18.00% YoY) — 0.0013% of India's total exports
- Imports: ₹852 Cr (+18.40% YoY) — 0.0140% of India's total imports
- Trade balance: −₹805 Cr (Deficit); surplus rank #932 of 1233 sub-chapters
- Share of Chapter 91: 7.58% of its exports; import side 15.40%
- Rank within Chapter 91: #5 of 14 by export value; import-side #2

### Key metrics

- Export CAGR: -11.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #921 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +85.92% in FY 2023-24
- Contribution to Ch. 91: 7.58% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9101

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 Ch. 91 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 91 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 97.58 | 0.0043% | — | 13.84% | 456.63 | 0.0127% | — | 17.14% | −359.05 | #724 |
| FY 2019-20 | 98.25 | 0.0044% | +0.69% | 15.55% | 354.50 | 0.0106% | −22.37% | 14.29% | −256.25 | #726 |
| FY 2020-21 | 117.60 | 0.0055% | +19.69% | 21.29% | 232.55 | 0.0080% | −34.40% | 13.37% | −114.95 | #696 |
| FY 2021-22 | 48.42 | 0.0015% | −58.83% | 7.44% | 450.15 | 0.0098% | +93.57% | 15.47% | −401.73 | #880 |
| FY 2022-23 | 21.16 | 0.0006% | −56.30% | 3.35% | 561.88 | 0.0098% | +24.82% | 14.94% | −540.72 | #981 |
| FY 2023-24 | 39.34 | 0.0011% | +85.92% | 5.16% | 719.34 | 0.0128% | +28.02% | 14.99% | −680.00 | #933 |
| FY 2024-25 | 46.42 | 0.0013% | +18.00% | 7.58% | 851.69 | 0.0140% | +18.40% | 15.40% | −805.27 | #921 |

- CAGR (7-year): exports -11.65%/yr, imports 10.95%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9101 export-import analysis

### Export decline: -11.65% CAGR over 7 years

India's exports under HSN Sub-Chapter 9101 have declined at a compound annual rate of -11.65% over 7 fiscal years, falling from ₹97.58 Crore in FY 2018-19 to ₹46.42 Crore in FY 2024-25.

### HSN Sub-Chapter 9101 ranked #921 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9101 ranks #921 out of 1233 sub-chapters by total export value. Within Chapter 91, it ranks #5 of 14. By trade surplus, it ranks #932 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9101 exports

The strongest single-year export movement for HSN Sub-Chapter 9101 was recorded in FY 2023-24, when exports surged by 85.92% over the prior year.

### India records a trade deficit of ₹805.27 Crore in HSN Sub-Chapter 9101 goods

In FY 2024-25, India's imports of ₹851.69 Cr exceeded exports of ₹46.42 Cr, resulting in a trade deficit of ₹805.27 Crore — ranking #932 of 1233 by surplus magnitude.

### Import growth of 10.95% CAGR signals rising demand for Wrist & Pocket Watches

India's imports under HSN Sub-Chapter 9101 have grown at 10.95% CAGR, reaching ₹851.69 Crore in FY 2024-25.

### HSN Sub-Chapter 9101 contributes 7.58% of Chapter 91 exports — ranked #5

Among the 14 sub-chapters under Chapter 91, HSN Sub-Chapter 9101 ranks #5 by export value — accounting for 7.58% of the chapter's total exports in FY 2024-25. On the import side, it holds 15.40% share (rank #2).

## Related Sub-Chapters in Chapter 91

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9102: Wristwatches](https://busy.in/hsn/sub-chapter-9102/) | ₹175 Cr |
| #2 | [HSN Sub-Chapter 9114: Clock & Watch Parts](https://busy.in/hsn/sub-chapter-9114/) | ₹146 Cr |
| #3 | [HSN Sub-Chapter 9113: Watch straps and bracelets](https://busy.in/hsn/sub-chapter-9113/) | ₹72 Cr |
| #4 | [HSN Sub-Chapter 9105: Other clocks](https://busy.in/hsn/sub-chapter-9105/) | ₹69 Cr |
| #5 | HSN Sub-Chapter 9101: Wrist & Pocket Watches (this hsn sub-chapter) | ₹46 Cr |
| #6 | [HSN Sub-Chapter 9111: Watch cases & parts](https://busy.in/hsn/sub-chapter-9111/) | ₹38 Cr |
| #7 | [HSN Sub-Chapter 9107: Time switches](https://busy.in/hsn/sub-chapter-9107/) | ₹32 Cr |
| #8 | [HSN Sub-Chapter 9108: Watch movements, complete & assembled](https://busy.in/hsn/sub-chapter-9108/) | ₹18 Cr |
| #9 | [HSN Sub-Chapter 9109: Clock movements, complete & assembled](https://busy.in/hsn/sub-chapter-9109/) | ₹4 Cr |
| #10 | [HSN Sub-Chapter 9106: Time-recording & measuring apparatus](https://busy.in/hsn/sub-chapter-9106/) | ₹4 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9102 | [Wristwatches](https://busy.in/hsn/sub-chapter-9102/) |
| 9103 | [Clocks excluding heading 9104](https://busy.in/hsn/sub-chapter-9103/) |
| 9104 | [Vehicle dashboard clocks](https://busy.in/hsn/sub-chapter-9104/) |
| 9105 | [Other clocks](https://busy.in/hsn/sub-chapter-9105/) |
| 9106 | [Time-recording & measuring apparatus](https://busy.in/hsn/sub-chapter-9106/) |
| 9107 | [Time switches](https://busy.in/hsn/sub-chapter-9107/) |
| 9108 | [Watch movements, complete & assembled](https://busy.in/hsn/sub-chapter-9108/) |
| 9109 | [Clock movements, complete & assembled](https://busy.in/hsn/sub-chapter-9109/) |
| 9110 | [Clock & Watch Movements](https://busy.in/hsn/sub-chapter-9110/) |
| 9111 | [Watch cases & parts](https://busy.in/hsn/sub-chapter-9111/) |
| 9112 | [Clock cases & parts](https://busy.in/hsn/sub-chapter-9112/) |
| 9113 | [Watch straps and bracelets](https://busy.in/hsn/sub-chapter-9113/) |
| 9114 | [Clock & Watch Parts](https://busy.in/hsn/sub-chapter-9114/) |