--- title: "9105 HSN Code | HSN Code for Other clocks in India" description: "Know more about 9105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9105 covering Other clocks." canonical: "https://busy.in/hsn/sub-chapter-9105/" --- # HSN Sub-chapter 9105: Other clocks Other clocks 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 | | --- | --- | | 91051090 | [Parking Meters](https://busy.in/hsn/hsn-91051090/) | | 91051100 | [Alarm clocks, Electrically operated](https://busy.in/hsn/hsn-91051100/) | | 91051900 | [Alarm clocks, Other](https://busy.in/hsn/hsn-91051900/) | | 91052100 | [Wall clocks : Electrically operated](https://busy.in/hsn/hsn-91052100/) | | 91052900 | [Wall clocks : Other](https://busy.in/hsn/hsn-91052900/) | | 91059100 | [Other : Battery, accumulator or mains powered](https://busy.in/hsn/hsn-91059100/) | | 91059910 | [Other : Other : Time pieces](https://busy.in/hsn/hsn-91059910/) | | 91059990 | [Other : Other : Other](https://busy.in/hsn/hsn-91059990/) | ## Frequently asked questions ### What products are classified under HSN 9105 It includes Other clocks ### Can reverse charge ever apply to transactions involving Other clocks? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Other clocks are forward charge. Check the current notifications for any special cases before deciding. ### Do spares or accessories of Other clocks follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Any import/export nuance for Other clocks? 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. ### Can I claim ITC on inputs and services used for Other clocks? If your outward supply of Other clocks is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Any special steps when selling Other clocks 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. ## India's trade performance: HSN Sub-Chapter 9105 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹69 Cr (−20.72% YoY) — 0.0019% of India's total exports - Imports: ₹80 Cr (−5.09% YoY) — 0.0013% of India's total imports - Trade balance: −₹11 Cr (Deficit); surplus rank #587 of 1233 sub-chapters - Share of Chapter 91: 11.26% of its exports; import side 1.44% - Rank within Chapter 91: #4 of 14 by export value; import-side #8 ### Key metrics - Export CAGR: -0.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #871 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +50.24% in FY 2021-22 - Contribution to Ch. 91: 11.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9105 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 | 70.97 | 0.0031% | — | 10.07% | 65.98 | 0.0018% | — | 2.48% | +4.99 | #777 | | FY 2019-20 | 71.57 | 0.0032% | +0.85% | 11.32% | 56.97 | 0.0017% | −13.66% | 2.30% | +14.60 | #785 | | FY 2020-21 | 63.76 | 0.0030% | −10.91% | 11.54% | 33.46 | 0.0011% | −41.27% | 1.92% | +30.30 | #801 | | FY 2021-22 | 95.79 | 0.0031% | +50.24% | 14.73% | 52.40 | 0.0011% | +56.60% | 1.80% | +43.39 | #788 | | FY 2022-23 | 85.28 | 0.0024% | −10.97% | 13.52% | 57.36 | 0.0010% | +9.47% | 1.53% | +27.92 | #830 | | FY 2023-24 | 87.03 | 0.0024% | +2.05% | 11.42% | 83.76 | 0.0015% | +46.03% | 1.75% | +3.27 | #822 | | FY 2024-25 | 69.00 | 0.0019% | −20.72% | 11.26% | 79.50 | 0.0013% | −5.09% | 1.44% | −10.50 | #871 | - CAGR (7-year): exports -0.47%/yr, imports 3.16%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9105 export-import analysis ### Export decline: -0.47% CAGR over 7 years India's exports under HSN Sub-Chapter 9105 have declined at a compound annual rate of -0.47% over 7 fiscal years, falling from ₹70.97 Crore in FY 2018-19 to ₹69.00 Crore in FY 2024-25. ### HSN Sub-Chapter 9105 ranked #871 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9105 ranks #871 out of 1233 sub-chapters by total export value. Within Chapter 91, it ranks #4 of 14. By trade surplus, it ranks #587 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9105 exports The strongest single-year export movement for HSN Sub-Chapter 9105 was recorded in FY 2021-22, when exports surged by 50.24% over the prior year. ### India records a trade deficit of ₹10.50 Crore in HSN Sub-Chapter 9105 goods In FY 2024-25, India's imports of ₹79.50 Cr exceeded exports of ₹69.00 Cr, resulting in a trade deficit of ₹10.50 Crore — ranking #587 of 1233 by surplus magnitude. ### Import growth of 3.16% CAGR signals stable import dependency for Other clocks India's imports under HSN Sub-Chapter 9105 have grown at 3.16% CAGR, reaching ₹79.50 Crore in FY 2024-25. ### HSN Sub-Chapter 9105 contributes 11.26% of Chapter 91 exports — ranked #4 Among the 14 sub-chapters under Chapter 91, HSN Sub-Chapter 9105 ranks #4 by export value — accounting for 11.26% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.44% share (rank #8). ## 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 (this hsn sub-chapter) | ₹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/) | | 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/) | | 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/) |