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.
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.
Commonly used HSN codes and GST rates for different watch products are listed below.
| Product type | Description | HSN code | GST rate |
|---|---|---|---|
| Wrist watches | Analogue or digital watches worn on the wrist. | 9102 | 18% |
| Smart watches | Wearable devices with calling, notification and fitness tracking features. | 8517 | 18% |
| Wall clocks | Clocks mounted on walls for homes, offices and shops. | 9105 | 18% |
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.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for wrist watches?
Regular wrist watches are usually classified under HSN 9102. This heading covers most analogue and digital watches meant to be worn on the wrist.
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Are smart watches classified separately under HSN?
Yes, smart watches with advanced communication and smart features are often placed under an electronic communication device heading like HSN 8517. They are not always treated as simple wrist watches for tariff purposes.
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What is the HSN code for wall clocks?
Wall clocks and similar clocks are generally classified under HSN 9105. This heading covers clocks designed to be hung on walls or kept on tables and shelves.
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How does GST apply to watches?
Most watch and clock products described here attract GST at 18 %. GST is charged on the transaction value and shown separately on tax invoices issued by registered sellers.
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Do luxury watches have different HSN codes?
Luxury watches still usually fall under the same HSN heading as regular wrist watches. However the customs and GST value will be higher because the base price of luxury watches is higher.