What products are classified under HSN 9106
It includes Time-recording & measuring apparatus
HSN Sub Chapter 9106 represents Time-recording & measuring apparatus under GST classification. This code helps businesses identify Time-recording & measuring apparatus correctly for billing, taxation, and trade. With HSN Sub Chapter 9106, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Time-recording & measuring apparatus.
GST Rate for Time-recording & measuring apparatus under HSN Code 9106. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 91 | 9106 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time-recorders) | 18% | 18% |
Chapter: 91
Description: Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time-recorders)
Following Tariff HSN code falls under Time-recording & measuring apparatus:
| Tariff HSN | Description |
|---|---|
| Time-registers; time-recorders | |
| Time of day recording apparatus | |
| Other |
Time-registers; time-recorders
Time of day recording apparatus
Other
It includes Time-recording & measuring apparatus
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
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.
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.
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.
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.