--- title: "9110 HSN Code | HSN Code for Clock & Watch Movements in India" description: "Know more about 9110 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9110 covering Clock & Watch Movements." canonical: "https://busy.in/hsn/sub-chapter-9110/" --- # HSN Sub-chapter 9110: Clock & Watch Movements Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements 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 | | --- | --- | | 91101100 | [Unassembled/Partly Assembled Watch Movements](https://busy.in/hsn/hsn-91101100/) | | 91101200 | [Of watches : Incomplete movements, assembled](https://busy.in/hsn/hsn-91101200/) | | 91101900 | [Of watches : Rough movements](https://busy.in/hsn/hsn-91101900/) | | 91109000 | [Watch or Clock Movements, Unassembled or Partial](https://busy.in/hsn/hsn-91109000/) | ## Frequently asked questions ### What products are classified under HSN 9110 It includes Clock & Watch Movements ### Does packaging or branding change how GST applies to Clock & Watch Movements? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Clock & Watch Movements 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. ### Does MRP, weight or pack size change GST treatment for Clock & Watch Movements? 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. ### Can reverse charge ever apply to transactions involving Clock & Watch Movements? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Clock & Watch Movements are forward charge. Check the current notifications for any special cases before deciding. ### Do spares or accessories of Clock & Watch Movements 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. ### How do I bill a kit or combo that includes Clock & Watch Movements? 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. ## India's trade performance: HSN Sub-Chapter 9110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+13.64% YoY) — 0.0000% of India's total exports - Imports: ₹58 Cr (+44.66% YoY) — 0.0010% of India's total imports - Trade balance: −₹58 Cr (Deficit); surplus rank #686 of 1233 sub-chapters - Share of Chapter 91: 0.04% of its exports; import side 1.05% - Rank within Chapter 91: #14 of 14 by export value; import-side #10 ### Key metrics - Export CAGR: -47.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1167 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +355.56% in FY 2021-22 - Contribution to Ch. 91: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9110 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 | 12.52 | 0.0005% | — | 1.78% | 45.44 | 0.0013% | — | 1.71% | −32.92 | #991 | | FY 2019-20 | 1.99 | 0.0001% | −84.11% | 0.31% | 50.64 | 0.0015% | +11.44% | 2.04% | −48.65 | #1098 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −95.48% | 0.02% | 26.20 | 0.0009% | −48.26% | 1.51% | −26.11 | #1176 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +355.56% | 0.06% | 53.11 | 0.0012% | +102.71% | 1.82% | −52.70 | #1154 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −7.32% | 0.06% | 61.40 | 0.0011% | +15.61% | 1.63% | −61.02 | #1160 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −42.11% | 0.03% | 40.17 | 0.0007% | −34.58% | 0.84% | −39.95 | #1177 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +13.64% | 0.04% | 58.11 | 0.0010% | +44.66% | 1.05% | −57.86 | #1167 | - CAGR (7-year): exports -47.91%/yr, imports 4.18%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9110 export-import analysis ### Export decline: -47.91% CAGR over 7 years India's exports under HSN Sub-Chapter 9110 have declined at a compound annual rate of -47.91% over 7 fiscal years, falling from ₹12.52 Crore in FY 2018-19 to ₹0.25 Crore in FY 2024-25. ### HSN Sub-Chapter 9110 ranked #1167 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9110 ranks #1167 out of 1233 sub-chapters by total export value. Within Chapter 91, it ranks #14 of 14. By trade surplus, it ranks #686 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9110 exports The strongest single-year export movement for HSN Sub-Chapter 9110 was recorded in FY 2021-22, when exports surged by 355.56% over the prior year. ### India records a trade deficit of ₹57.86 Crore in HSN Sub-Chapter 9110 goods In FY 2024-25, India's imports of ₹58.11 Cr exceeded exports of ₹0.25 Cr, resulting in a trade deficit of ₹57.86 Crore — ranking #686 of 1233 by surplus magnitude. ### Import growth of 4.18% CAGR signals stable import dependency for Clock & Watch Movements India's imports under HSN Sub-Chapter 9110 have grown at 4.18% CAGR, reaching ₹58.11 Crore in FY 2024-25. ### HSN Sub-Chapter 9110 contributes 0.04% of Chapter 91 exports — ranked #14 Among the 14 sub-chapters under Chapter 91, HSN Sub-Chapter 9110 ranks #14 by export value — accounting for 0.04% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.05% share (rank #10). ## 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](https://busy.in/hsn/sub-chapter-9106/) | ₹4 Cr | | #14 | HSN Sub-Chapter 9110: Clock & Watch Movements (this hsn sub-chapter) | < ₹1 Crore | ## 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/) | | 9108 | [Watch movements, complete & assembled](https://busy.in/hsn/sub-chapter-9108/) | | 9109 | [Clock movements, complete & assembled](https://busy.in/hsn/sub-chapter-9109/) | | 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/) |