Chapter 9114 Tariff Headings
HSN Codes Chapter 91: Clocks and watches
Chapter 91 of the GST HSN tariff classifies clocks and watches and parts thereof. This chapter contains 14 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 91
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal
GST Rate:
18%
Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading
GST Rate:
18%
CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF_x000D_ HEADING 9104
GST Rate:
18%
Instrument Panel Clocks And Clocks Of A Similar Type For Vehicles, Aircraft, Spacecraft Or Vessels
GST Rate:
18%
Time Of Day Recording Apparatus And Apparatus For Measuring, Recording Or Otherwise Indicating Intervals Of Time, With Clock Or Watch Movement Or With Synchronous Motor (For Example, Time- Registers, Time-Recorders)
GST Rate:
18%
Time Switches With Clock Or Watch Movement Or With Synchronous Motor
GST Rate:
18%
Complete Watch Or Clock Movements, Unassembled Or Partly Assembled (Movement Sets), Incomplete Watch Or Clock Movements, Assembled, Rough Watch Or Clock Movements
GST Rate:
18%
Clock Cases And Cases Of A Similar Type For Other Goods Of This Chapter, And Parts Thereof
GST Rate:
18%
Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof
GST Rate:
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |