Chapter 91
Headings in HSN Chapter 91
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 9101 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal | 18% | 20% | 10 |
| 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading | 18% | 20% | 11 |
| 9103 | Clocks with watch movements, excluding clocks of heading 9104 | 18% | 20% | 2 |
| 9104 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 18% | 15% | 1 |
| 9105 | Other clocks | 18% | 20% | 7 |
| 9106 | 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-… | 18% | 10% | 2 |
| 9107 | Time switches; with clock, watch movement or synchronous motor | 18% | 10% | 1 |
| 9108 | Watch movements, complete and assembled | 18% | 5% | 5 |
| 9109 | Clock movements, complete and assembled | 18% | 10% | 3 |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | 18% | 5% / 10% | 4 |
| 9111 | Watch cases and parts thereof | 18% | 10% | 4 |
| 9112 | Clock cases and cases of a similar type for other goods of this chapter, and parts thereof | 18% | 10% | 2 |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof | 18% | 10% | 5 |
| 9114 | Other clock or watch parts | 18% | 5% / 10% | 8 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.