Watch HSN Code: Classification for Wrist Watches, Smart Watches & Wall Clocks
Wrist watches, smart watches and wall clocks are popular time keeping devices for personal and home use. For GST, each of these items has to be mapped to the correct HSN code so that invoices, import documents and returns carry proper product details. Classification depends on whether the product is a traditional watch, an electronic smart device or a simple clock.
Book A Demo
What Is the HSN Code for Watches?
Traditional wrist watches with mechanical or electronic movements are normally classified under the watches chapter of the tariff. Smart watches that work like mini phones are often treated as communication or smart devices. Wall clocks are placed under a separate heading from wrist watches even though both show time.
Watch HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 18 |
| Section Title | Guide to HSN Section 18 |
| Section Description | OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF |
| Chapter | |
|---|---|
| Chapter No | 91 |
| Chapter Title | Clocks & Watches, Its Part Etc |
| Chapter Description | Clocks and watches and parts thereof |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 91011100 | Mechanical Display Watch | 18% |
| 91011200 | Digital wristwatch, PM case | 18% |
| 91011900 | Other Electrically Operated Wrist-Watches | 18% |
| 91012100 | Automatic Winding Wrist-Watches | 18% |
| 91012900 | Other Wrist-Watches, With or Without Stop-Watch Facility | 18% |
| 91019110 | Other : Electrically operated : Pocket watches | 18% |
| 91019120 | Other : Electrically operated : Stop watches | 18% |
| 91019190 | Other | Electrically Operated | 18% |
| 91019910 | Other | Other | Pocket Watches | 18% |
| 91019920 | Other : Other : Stop watches | 18% |
| 91019990 | Watches with Precious Metal Case – Other Types | 18% |
| 91021100 | Wrist-watches (mechanical display): MechanoTime | 18% |
| 91021200 | Wrist-watches (opto-electronic display): ElectroTime | 18% |
| 91021900 | Other Electrically Operated Wrist-Watches | 18% |
| 91022100 | Automatic Winding Other Wrist-Watches | 18% |
| 91022900 | Other Wrist-Watches, Including Stop-Watch Facility | 18% |
| 91029110 | Other : Electrically operated : Pocket watches | 18% |
| 91029120 | Other : Electrically operated : Stop watches | 18% |
| 91029190 | Other | Electrically Operated | 18% |
| 91029910 | Other : Other : Pocket watches | 18% |
| 91029920 | Stop Watches | 18% |
| 91029990 | Other Watches (Wrist, Pocket, etc.), Excl. Precious Metal Case | 18% |
* GST rates may vary based on the latest GST notifications
Smart Watch Classification Under HSN
Smart watches usually connect to mobile phones and the internet, and support calling, messaging and fitness tracking. Because of these functions they are often classified under the HSN heading used for telecommunication or smart devices rather than the simple watch heading. Businesses must review product brochures and technical features carefully before deciding the final code.
HSN Code for Wrist Watches
Regular wrist watches that only show time and date, or have simple stopwatch features, are normally kept under the main wrist watch heading. This applies to both metal strap and leather strap watches, as well as analogue and digital styles. Brand value does not change the HSN code, though it can influence price, GST amount and customs duty where applicable.
Wall Clock HSN Classification
Wall clocks used in houses, offices and public places come under a separate HSN heading in the clocks chapter. The same code usually covers simple wall clocks, designer clocks and basic table clocks that only show time. If a clock includes advanced electronic features similar to a smart device, its classification may need a closer review.
GST on Watch and Clock Products
Most watches and clocks under these headings attract GST at 18 %. Businesses show the GST amount clearly on tax invoices and can claim input tax credit when watches or clocks are purchased for business use, such as for resale or for office display. Retail buyers pay the GST as part of the final sale price they see on the tag or bill.
