9106 HSN Code: 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 purposes. With HSN Sub Chapter 9106, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Time-recording & measuring apparatus.

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New GST Rate for HSN Code 9106

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

91

HSN Code

9106

HSN 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)

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 9106

Following tariff HSN codes fall under Time-recording & measuring apparatus.

Tariff HSN

91061000

Description

Time-registers; time-recorders

Tariff HSN

91062000

Description

Time of day recording apparatus

Tariff HSN

91069000

Description

Other

India’s Trade Performance — HSN Sub-Chapter 9106 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹4 Cr

−1.83% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹61 Cr

+4.85% vs FY 2023-24

0.0010% of India’s total imports

Trade Balance

FY 2024-25

−₹57 Cr

Trade Deficit

Surplus rank #684 of 1233 subchapters

% of Chapter 91

FY 2024-25

0.70%

Share of Chapter 91’s total exports in FY 2024-25

Import side: 1.11% of Chapter 91’s imports

Rank Within Chapter 91

FY 2024-25

#10 of 14

Position by export value among subchapters in Chapter 91

Import-side rank: #9 of 14

At a glance

−3.32%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1095

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+67.71%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.70%

Contribution to Ch. 91

Share of Chapter 91 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1052

Balance

−12.89

Exports

5.24 ₹ Cr

0.0002% share

— YoY

0.74% of Ch. 91

Imports

18.13 ₹ Cr

0.0005% share

— YoY

0.68% of Ch. 91

FY 2019-20 Exp. Rank #1042

Balance

−14.85

Exports

4.80 ₹ Cr

0.0002% share

−8.40% YoY

0.76% of Ch. 91

Imports

19.65 ₹ Cr

0.0006% share

+8.38% YoY

0.79% of Ch. 91

FY 2020-21 Exp. Rank #1008

Balance

−15.98

Exports

8.05 ₹ Cr

0.0004% share

+67.71% YoY

1.46% of Ch. 91

Imports

24.03 ₹ Cr

0.0008% share

+22.29% YoY

1.38% of Ch. 91

FY 2021-22 Exp. Rank #1016

Balance

−24.19

Exports

10.90 ₹ Cr

0.0003% share

+35.40% YoY

1.68% of Ch. 91

Imports

35.09 ₹ Cr

0.0008% share

+46.03% YoY

1.21% of Ch. 91

FY 2022-23 Exp. Rank #1098

Balance

−63.72

Exports

2.88 ₹ Cr

0.0001% share

−73.58% YoY

0.46% of Ch. 91

Imports

66.60 ₹ Cr

0.0012% share

+89.80% YoY

1.77% of Ch. 91

FY 2023-24 Exp. Rank #1093

Balance

−53.96

Exports

4.36 ₹ Cr

0.0001% share

+51.39% YoY

0.57% of Ch. 91

Imports

58.32 ₹ Cr

0.0010% share

−12.43% YoY

1.22% of Ch. 91

FY 2024-25 Exp. Rank #1095

Balance

−56.87

Exports

4.28 ₹ Cr

0.0001% share

−1.83% YoY

0.70% of Ch. 91

Imports

61.15 ₹ Cr

0.0010% share

+4.85% YoY

1.11% of Ch. 91

CAGR · 7-Year

Exports

−3.32% /yr

Imports

22.46% /yr

Consistently Deficit
Chapter 91 total

reference, FY 2024-25

Export

₹612.57 Cr

Import

₹5,531.03 Cr

Trade Balance

−4,918.46

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9106 ranks #1095 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9106 and GST compliance.

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.

Important Disclaimer

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.

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