--- title: "9107 HSN Code | HSN Code for Time switches in India" description: "Know more about 9107 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9107 covering Time switches." canonical: "https://busy.in/hsn/sub-chapter-9107/" --- # HSN Sub-chapter 9107: Time switches Time switches with clock or watch movement or with synchronous motor 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 | | --- | --- | | 91070000 | [Time switches with motors](https://busy.in/hsn/hsn-91070000/) | ## Frequently asked questions ### What products are classified under HSN 9107 It includes Time switches ### How do I bill a kit or combo that includes Time switches? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### Can reverse charge ever apply to transactions involving Time switches? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Time switches are forward charge. Check the current notifications for any special cases before deciding. ### Does MRP, weight or pack size change GST treatment for Time switches? 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 switches? 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 switches 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. ### What should my invoice and records include for Time switches? 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. ## India's trade performance: HSN Sub-Chapter 9107 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹32 Cr (+38.75% YoY) — 0.0009% of India's total exports - Imports: ₹123 Cr (+72.36% YoY) — 0.0020% of India's total imports - Trade balance: −₹91 Cr (Deficit); surplus rank #711 of 1233 sub-chapters - Share of Chapter 91: 5.21% of its exports; import side 2.22% - Rank within Chapter 91: #7 of 14 by export value; import-side #7 ### Key metrics - Export CAGR: 21.03% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #958 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +40.80% in FY 2023-24 - Contribution to Ch. 91: 5.21% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9107 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 | 10.16 | 0.0004% | — | 1.44% | 34.04 | 0.0009% | — | 1.28% | −23.88 | #1006 | | FY 2019-20 | 8.03 | 0.0004% | −20.96% | 1.27% | 42.23 | 0.0013% | +24.06% | 1.70% | −34.20 | #1013 | | FY 2020-21 | 8.84 | 0.0004% | +10.09% | 1.60% | 42.64 | 0.0015% | +0.97% | 2.45% | −33.80 | #1000 | | FY 2021-22 | 11.78 | 0.0004% | +33.26% | 1.81% | 50.79 | 0.0011% | +19.11% | 1.75% | −39.01 | #1009 | | FY 2022-23 | 16.35 | 0.0005% | +38.79% | 2.59% | 58.90 | 0.0010% | +15.97% | 1.57% | −42.55 | #1002 | | FY 2023-24 | 23.02 | 0.0006% | +40.80% | 3.02% | 71.37 | 0.0013% | +21.17% | 1.49% | −48.35 | #984 | | FY 2024-25 | 31.94 | 0.0009% | +38.75% | 5.21% | 123.01 | 0.0020% | +72.36% | 2.22% | −91.07 | #958 | - CAGR (7-year): exports 21.03%/yr, imports 23.88%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9107 export-import analysis ### Consistent export growth: 21.03% CAGR over 7 years India's exports under HSN Sub-Chapter 9107 have grown at a compound annual rate of 21.03% over 7 fiscal years, rising from ₹10.16 Crore in FY 2018-19 to ₹31.94 Crore in FY 2024-25. ### HSN Sub-Chapter 9107 ranked #958 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9107 ranks #958 out of 1233 sub-chapters by total export value. Within Chapter 91, it ranks #7 of 14. By trade surplus, it ranks #711 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9107 exports The strongest single-year export movement for HSN Sub-Chapter 9107 was recorded in FY 2023-24, when exports surged by 40.80% over the prior year. ### India records a trade deficit of ₹91.07 Crore in HSN Sub-Chapter 9107 goods In FY 2024-25, India's imports of ₹123.01 Cr exceeded exports of ₹31.94 Cr, resulting in a trade deficit of ₹91.07 Crore — ranking #711 of 1233 by surplus magnitude. ### Import growth of 23.88% CAGR signals rising demand for Time switches India's imports under HSN Sub-Chapter 9107 have grown at 23.88% CAGR, reaching ₹123.01 Crore in FY 2024-25. ### HSN Sub-Chapter 9107 contributes 5.21% of Chapter 91 exports — ranked #7 Among the 14 sub-chapters under Chapter 91, HSN Sub-Chapter 9107 ranks #7 by export value — accounting for 5.21% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.22% share (rank #7). ## 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 (this hsn sub-chapter) | ₹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/) | | 9105 | [Other clocks](https://busy.in/hsn/sub-chapter-9105/) | | 9106 | [Time-recording & measuring apparatus](https://busy.in/hsn/sub-chapter-9106/) | | 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/) |