--- title: "9106 HSN Code | HSN Code for Time-recording & measuring apparatus in India" description: "Know more about 9106 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9106 covering Time-recording & measuring apparatus." canonical: "https://busy.in/hsn/sub-chapter-9106/" --- # HSN Sub-chapter 9106: Time-recording & measuring apparatus 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) 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 | | --- | --- | | 91061000 | [Time-Registers; Time-Recorders](https://busy.in/hsn/hsn-91061000/) | | 91062000 | [Watch Springs (Hair-springs)](https://busy.in/hsn/hsn-91062000/) | | 91069000 | [Time-Recording & Interval Measuring Devices](https://busy.in/hsn/hsn-91069000/) | ## Frequently asked questions ### What products are classified under HSN 9106 It includes Time-recording & measuring apparatus ### Does MRP, weight or pack size change GST treatment for 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. ### What are the e‑way bill and e‑invoice points while moving Time-recording & measuring apparatus? 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. ### Do spares or accessories of Time-recording & measuring apparatus 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. ### If I repair and return Time-recording & measuring apparatus, 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 Time-recording & measuring apparatus 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. ### How are warranty replacements of Time-recording & measuring apparatus 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. ## India's trade performance: HSN Sub-Chapter 9106 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (−1.83% YoY) — 0.0001% of India's total exports - Imports: ₹61 Cr (+4.85% YoY) — 0.0010% of India's total imports - Trade balance: −₹57 Cr (Deficit); surplus rank #684 of 1233 sub-chapters - Share of Chapter 91: 0.70% of its exports; import side 1.11% - Rank within Chapter 91: #10 of 14 by export value; import-side #9 ### Key metrics - Export CAGR: -3.32% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1095 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +67.71% in FY 2020-21 - Contribution to Ch. 91: 0.70% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9106 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 | 5.24 | 0.0002% | — | 0.74% | 18.13 | 0.0005% | — | 0.68% | −12.89 | #1052 | | FY 2019-20 | 4.80 | 0.0002% | −8.40% | 0.76% | 19.65 | 0.0006% | +8.38% | 0.79% | −14.85 | #1042 | | FY 2020-21 | 8.05 | 0.0004% | +67.71% | 1.46% | 24.03 | 0.0008% | +22.29% | 1.38% | −15.98 | #1008 | | FY 2021-22 | 10.90 | 0.0003% | +35.40% | 1.68% | 35.09 | 0.0008% | +46.03% | 1.21% | −24.19 | #1016 | | FY 2022-23 | 2.88 | 0.0001% | −73.58% | 0.46% | 66.60 | 0.0012% | +89.80% | 1.77% | −63.72 | #1098 | | FY 2023-24 | 4.36 | 0.0001% | +51.39% | 0.57% | 58.32 | 0.0010% | −12.43% | 1.22% | −53.96 | #1093 | | FY 2024-25 | 4.28 | 0.0001% | −1.83% | 0.70% | 61.15 | 0.0010% | +4.85% | 1.11% | −56.87 | #1095 | - CAGR (7-year): exports -3.32%/yr, imports 22.46%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9106 export-import analysis ### Export decline: -3.32% CAGR over 7 years India's exports under HSN Sub-Chapter 9106 have declined at a compound annual rate of -3.32% over 7 fiscal years, falling from ₹5.24 Crore in FY 2018-19 to ₹4.28 Crore in FY 2024-25. ### HSN Sub-Chapter 9106 ranked #1095 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9106 ranks #1095 out of 1233 sub-chapters by total export value. Within Chapter 91, it ranks #10 of 14. By trade surplus, it ranks #684 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 9106 exports The strongest single-year export movement for HSN Sub-Chapter 9106 was recorded in FY 2020-21, when exports surged by 67.71% over the prior year. ### India records a trade deficit of ₹56.87 Crore in HSN Sub-Chapter 9106 goods In FY 2024-25, India's imports of ₹61.15 Cr exceeded exports of ₹4.28 Cr, resulting in a trade deficit of ₹56.87 Crore — ranking #684 of 1233 by surplus magnitude. ### Import growth of 22.46% CAGR signals rising demand for Time-recording & measuring apparatus India's imports under HSN Sub-Chapter 9106 have grown at 22.46% CAGR, reaching ₹61.15 Crore in FY 2024-25. ### HSN Sub-Chapter 9106 contributes 0.70% of Chapter 91 exports — ranked #10 Among the 14 sub-chapters under Chapter 91, HSN Sub-Chapter 9106 ranks #10 by export value — accounting for 0.70% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.11% share (rank #9). ## 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 (this hsn sub-chapter) | ₹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/) | | 9105 | [Other clocks](https://busy.in/hsn/sub-chapter-9105/) | | 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/) |