---
title: "9108 HSN Code | HSN Code for Watch movements, complete & assembled in India"
description: "Know more about 9108 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9108 covering Watch movements, complete & assembled."
canonical: "https://busy.in/hsn/sub-chapter-9108/"
---

# HSN Sub-chapter 9108: Watch movements, complete & assembled

Watch movements, complete and assembled

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 |
| --- | --- |
| 91081100 | [Electric devices with mechanical display](https://busy.in/hsn/hsn-91081100/) |
| 91081200 | [Electric opto-electronic display](https://busy.in/hsn/hsn-91081200/) |
| 91081900 | [Electrically operated : Other](https://busy.in/hsn/hsn-91081900/) |
| 91082000 | [With automatic winding](https://busy.in/hsn/hsn-91082000/) |
| 91089000 | [Complete & Assembled Watch Movements](https://busy.in/hsn/hsn-91089000/) |

## Frequently asked questions

### What products are classified under HSN 9108

It includes Watch movements, complete & assembled

### Any special steps when selling Watch movements, complete & assembled 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.

### Any import/export nuance for Watch movements, complete & assembled?

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.

### Does packaging or branding change how GST applies to Watch movements, complete & assembled?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Watch movements, complete & assembled is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Can reverse charge ever apply to transactions involving Watch movements, complete & assembled?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Watch movements, complete & assembled are forward charge. Check the current notifications for any special cases before deciding.

### How should I document Watch movements, complete & assembled sent for job work?

Use a delivery challan for sending Watch movements, complete & assembled to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 9108 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹18 Cr (+48.71% YoY) — 0.0005% of India's total exports
- Imports: ₹188 Cr (+37.22% YoY) — 0.0031% of India's total imports
- Trade balance: −₹170 Cr (Deficit); surplus rank #760 of 1233 sub-chapters
- Share of Chapter 91: 3.00% of its exports; import side 3.41%
- Rank within Chapter 91: #8 of 14 by export value; import-side #6

### Key metrics

- Export CAGR: 8.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1008 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +122.56% in FY 2019-20
- Contribution to Ch. 91: 3.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9108

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 | 11.39 | 0.0005% | — | 1.62% | 103.92 | 0.0029% | — | 3.90% | −92.53 | #1000 |
| FY 2019-20 | 25.35 | 0.0011% | +122.56% | 4.01% | 111.14 | 0.0033% | +6.95% | 4.48% | −85.79 | #921 |
| FY 2020-21 | 14.31 | 0.0007% | −43.55% | 2.59% | 67.81 | 0.0023% | −38.99% | 3.90% | −53.50 | #972 |
| FY 2021-22 | 20.96 | 0.0007% | +46.47% | 3.22% | 160.62 | 0.0035% | +136.87% | 5.52% | −139.66 | #965 |
| FY 2022-23 | 13.80 | 0.0004% | −34.16% | 2.19% | 135.72 | 0.0024% | −15.50% | 3.61% | −121.92 | #1014 |
| FY 2023-24 | 12.36 | 0.0003% | −10.43% | 1.62% | 137.25 | 0.0024% | +1.13% | 2.86% | −124.89 | #1030 |
| FY 2024-25 | 18.38 | 0.0005% | +48.71% | 3.00% | 188.34 | 0.0031% | +37.22% | 3.41% | −169.96 | #1008 |

- CAGR (7-year): exports 8.30%/yr, imports 10.42%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9108 export-import analysis

### Consistent export growth: 8.30% CAGR over 7 years

India's exports under HSN Sub-Chapter 9108 have grown at a compound annual rate of 8.30% over 7 fiscal years, rising from ₹11.39 Crore in FY 2018-19 to ₹18.38 Crore in FY 2024-25.

### HSN Sub-Chapter 9108 ranked #1008 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9108 ranks #1008 out of 1233 sub-chapters by total export value. Within Chapter 91, it ranks #8 of 14. By trade surplus, it ranks #760 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 9108 exports

The strongest single-year export movement for HSN Sub-Chapter 9108 was recorded in FY 2019-20, when exports surged by 122.56% over the prior year.

### India records a trade deficit of ₹169.96 Crore in HSN Sub-Chapter 9108 goods

In FY 2024-25, India's imports of ₹188.34 Cr exceeded exports of ₹18.38 Cr, resulting in a trade deficit of ₹169.96 Crore — ranking #760 of 1233 by surplus magnitude.

### Import growth of 10.42% CAGR signals rising demand for Watch movements, complete & assembled

India's imports under HSN Sub-Chapter 9108 have grown at 10.42% CAGR, reaching ₹188.34 Crore in FY 2024-25.

### HSN Sub-Chapter 9108 contributes 3.00% of Chapter 91 exports — ranked #8

Among the 14 sub-chapters under Chapter 91, HSN Sub-Chapter 9108 ranks #8 by export value — accounting for 3.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.41% share (rank #6).

## 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 (this hsn sub-chapter) | ₹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/) |
| 9107 | [Time switches](https://busy.in/hsn/sub-chapter-9107/) |
| 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/) |