--- title: "9103 HSN Code | HSN Code for Clocks excluding heading 9104 in India" description: "Know more about 9103 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9103 covering Clocks excluding heading 9104." canonical: "https://busy.in/hsn/sub-chapter-9103/" --- # HSN Sub-chapter 9103: Clocks excluding heading 9104 Clocks with watch movements, excluding clocks of heading 9104 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 | | --- | --- | | 91031000 | [Electrically operated devices](https://busy.in/hsn/hsn-91031000/) | | 91039000 | [Clocks with Watch Movements](https://busy.in/hsn/hsn-91039000/) | ## Frequently asked questions ### What products are classified under HSN 9103 It includes Clocks excluding heading 9104 ### How should I document Clocks excluding heading 9104 sent for job work? Use a delivery challan for sending Clocks excluding heading 9104 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. ### What should my invoice and records include for Clocks excluding heading 9104? 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. ### If I repair and return Clocks excluding heading 9104, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Any special steps when selling Clocks excluding heading 9104 through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### What misclassification mistakes happen with Clocks excluding heading 9104? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ## India's trade performance: HSN Sub-Chapter 9103 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+26.84% YoY) — 0.0001% of India's total exports - Imports: ₹2 Cr (−16.24% YoY) — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #509 of 1233 sub-chapters - Share of Chapter 91: 0.56% of its exports; import side 0.04% - Rank within Chapter 91: #12 of 14 by export value; import-side #13 ### Key metrics - Export CAGR: 6.38% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1104 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +63.62% in FY 2021-22 - Contribution to Ch. 91: 0.56% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9103 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 | 2.38 | 0.0001% | — | 0.34% | 2.43 | 0.0001% | — | 0.09% | −0.05 | #1098 | | FY 2019-20 | 3.88 | 0.0002% | +63.03% | 0.61% | 6.12 | 0.0002% | +151.85% | 0.25% | −2.24 | #1060 | | FY 2020-21 | 5.80 | 0.0003% | +49.48% | 1.05% | < ₹1 Crore | 0.0000% | −85.78% | 0.05% | +4.93 | #1032 | | FY 2021-22 | 9.49 | 0.0003% | +63.62% | 1.46% | 1.57 | 0.0000% | +80.46% | 0.05% | +7.92 | #1026 | | FY 2022-23 | 5.84 | 0.0002% | −38.46% | 0.93% | 2.21 | 0.0000% | +40.76% | 0.06% | +3.63 | #1070 | | FY 2023-24 | 2.72 | 0.0001% | −53.42% | 0.36% | 2.71 | 0.0000% | +22.62% | 0.06% | +0.01 | #1108 | | FY 2024-25 | 3.45 | 0.0001% | +26.84% | 0.56% | 2.27 | 0.0000% | −16.24% | 0.04% | +1.18 | #1104 | - CAGR (7-year): exports 6.38%/yr, imports -1.13%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 9103 export-import analysis ### Consistent export growth: 6.38% CAGR over 7 years India's exports under HSN Sub-Chapter 9103 have grown at a compound annual rate of 6.38% over 7 fiscal years, rising from ₹2.38 Crore in FY 2018-19 to ₹3.45 Crore in FY 2024-25. ### HSN Sub-Chapter 9103 ranked #1104 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9103 ranks #1104 out of 1233 sub-chapters by total export value. Within Chapter 91, it ranks #12 of 14. By trade surplus, it ranks #509 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9103 exports The strongest single-year export movement for HSN Sub-Chapter 9103 was recorded in FY 2021-22, when exports surged by 63.62% over the prior year. ### India maintains a trade surplus of ₹1.18 Crore in HSN Sub-Chapter 9103 goods In FY 2024-25, India's exports of ₹3.45 Cr exceeded imports of ₹2.27 Cr, resulting in a trade surplus of ₹1.18 Crore — ranking #509 of 1233 by surplus magnitude. ### Import growth of -1.13% CAGR signals stable import dependency for Clocks excluding heading 9104 India's imports under HSN Sub-Chapter 9103 have grown at -1.13% CAGR, reaching ₹2.27 Crore in FY 2024-25. ### HSN Sub-Chapter 9103 contributes 0.56% of Chapter 91 exports — ranked #12 Among the 14 sub-chapters under Chapter 91, HSN Sub-Chapter 9103 ranks #12 by export value — accounting for 0.56% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #13). ## 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](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 | | #12 | HSN Sub-Chapter 9103: Clocks excluding heading 9104 (this hsn sub-chapter) | ₹3 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 9101 | [Wrist & Pocket Watches](https://busy.in/hsn/sub-chapter-9101/) | | 9102 | [Wristwatches](https://busy.in/hsn/sub-chapter-9102/) | | 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/) |