---
title: "9102 HSN Code | HSN Code for Wristwatches in India"
description: "Know more about 9102 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9102 covering Wristwatches."
canonical: "https://busy.in/hsn/sub-chapter-9102/"
---

# HSN Sub-chapter 9102: Wristwatches

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading

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 |
| --- | --- |
| 91021100 | [Wrist-watches (mechanical display): MechanoTime](https://busy.in/hsn/hsn-91021100/) |
| 91021200 | [Wrist-watches (opto-electronic display): ElectroTime](https://busy.in/hsn/hsn-91021200/) |
| 91021900 | [Other Electrically Operated Wrist-Watches](https://busy.in/hsn/hsn-91021900/) |
| 91022100 | [Automatic Winding Other Wrist-Watches](https://busy.in/hsn/hsn-91022100/) |
| 91022900 | [Other Wrist-Watches, Including Stop-Watch Facility](https://busy.in/hsn/hsn-91022900/) |
| 91029110 | [Other : Electrically operated : Pocket watches](https://busy.in/hsn/hsn-91029110/) |
| 91029120 | [Other : Electrically operated : Stop watches](https://busy.in/hsn/hsn-91029120/) |
| 91029190 | [Other \| Electrically Operated](https://busy.in/hsn/hsn-91029190/) |
| 91029910 | [Other : Other : Pocket watches](https://busy.in/hsn/hsn-91029910/) |
| 91029920 | [Stop Watches](https://busy.in/hsn/hsn-91029920/) |
| 91029990 | [Other Watches (Wrist, Pocket, etc.), Excl. Precious Metal Case](https://busy.in/hsn/hsn-91029990/) |

## Frequently asked questions

### What products are classified under HSN 9102

It includes Wristwatches

### Any import/export nuance for Wristwatches?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Does packaging or branding change how GST applies to Wristwatches?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wristwatches 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 should I document Wristwatches sent for job work?

Use a delivery challan for sending Wristwatches to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### How do I bill a kit or combo that includes Wristwatches?

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.

### What should my invoice and records include for Wristwatches?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 9102 (FY 2024-25)

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

- Exports: ₹175 Cr (−41.05% YoY) — 0.0047% of India's total exports
- Imports: ₹3,331 Cr (+8.89% YoY) — 0.0546% of India's total imports
- Trade balance: −₹3,157 Cr (Deficit); surplus rank #1071 of 1233 sub-chapters
- Share of Chapter 91: 28.53% of its exports; import side 60.23%
- Rank within Chapter 91: #1 of 14 by export value; import-side #1

### Key metrics

- Export CAGR: -6.82% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #726 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +59.39% in FY 2023-24
- Contribution to Ch. 91: 28.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9102

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 | 267.01 | 0.0116% | — | 37.87% | 1,466.74 | 0.0408% | — | 55.05% | −1,199.73 | #553 |
| FY 2019-20 | 220.68 | 0.0100% | −17.35% | 34.92% | 1,394.92 | 0.0416% | −4.90% | 56.23% | −1,174.24 | #577 |
| FY 2020-21 | 174.12 | 0.0081% | −21.10% | 31.52% | 1,051.57 | 0.0361% | −24.61% | 60.44% | −877.45 | #628 |
| FY 2021-22 | 233.74 | 0.0074% | +34.24% | 35.93% | 1,689.07 | 0.0370% | +60.62% | 58.03% | −1,455.33 | #638 |
| FY 2022-23 | 186.02 | 0.0051% | −20.42% | 29.48% | 2,225.60 | 0.0387% | +31.76% | 59.18% | −2,039.58 | #698 |
| FY 2023-24 | 296.49 | 0.0082% | +59.39% | 38.89% | 3,059.51 | 0.0545% | +37.47% | 63.74% | −2,763.02 | #620 |
| FY 2024-25 | 174.79 | 0.0047% | −41.05% | 28.53% | 3,331.37 | 0.0546% | +8.89% | 60.23% | −3,156.58 | #726 |

- CAGR (7-year): exports -6.82%/yr, imports 14.65%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9102 export-import analysis

### Export decline: -6.82% CAGR over 7 years

India's exports under HSN Sub-Chapter 9102 have declined at a compound annual rate of -6.82% over 7 fiscal years, falling from ₹267.01 Crore in FY 2018-19 to ₹174.79 Crore in FY 2024-25.

### HSN Sub-Chapter 9102 ranked #726 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9102 ranks #726 out of 1233 sub-chapters by total export value. Within Chapter 91, it ranks #1 of 14. By trade surplus, it ranks #1071 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9102 exports

The strongest single-year export movement for HSN Sub-Chapter 9102 was recorded in FY 2023-24, when exports surged by 59.39% over the prior year.

### India records a trade deficit of ₹3,156.58 Crore in HSN Sub-Chapter 9102 goods

In FY 2024-25, India's imports of ₹3,331.37 Cr exceeded exports of ₹174.79 Cr, resulting in a trade deficit of ₹3,156.58 Crore — ranking #1071 of 1233 by surplus magnitude.

### Import growth of 14.65% CAGR signals rising demand for Wristwatches

India's imports under HSN Sub-Chapter 9102 have grown at 14.65% CAGR, reaching ₹3,331.37 Crore in FY 2024-25.

### HSN Sub-Chapter 9102 contributes 28.53% of Chapter 91 exports — ranked #1

Among the 14 sub-chapters under Chapter 91, HSN Sub-Chapter 9102 ranks #1 by export value — accounting for 28.53% of the chapter's total exports in FY 2024-25. On the import side, it holds 60.23% share (rank #1).

## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-9101/) | ₹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 |
| --- | --- |
| 9101 | [Wrist & Pocket Watches](https://busy.in/hsn/sub-chapter-9101/) |
| 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/) |