Chapter 91GST Classification
Clocks and Watches and Parts Thereof
Covers wristwatches, wall clocks, and movements.
Based on Customs Tariff ActUpdated: December 2025
Total Codes136
Dominant RateStandard 18%.
Includes: Wristwatches, Wall Clocks, Clock Movements...
How to find the correct HSN Code in Chapter 91?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 91
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What does Chapter 91 Cover?
Covers wristwatches, wall clocks, and movements.
Included
- Wrist-watches
- Alarm Clocks
- Time Switches
Excluded
- Smart WatchGo to Ch 85
Common Confusions
- • Watch (Ch 91) vs Smart Watch (Ch 85): Smartwatch is an electronic device.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 91
Is a Smartwatch Ch 91?
Usually Ch 85 (8517).
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.