The watch hsn code is 9102 for wrist watches with cases of base metal, steel or plastic, and 9101 for watches with cases of precious metal, and GST on watches is 18%. Smart watches and fitness bands are communication apparatus under 8517 62, also at 18%, and wall and table clocks are 9105.
Even a watch with a gold case stays in Chapter 91 at 18%, not with gold jewellery at 3%. This page lists the codes, a watch shop's bill, straps and repairs. Gift items are on the gift items page.
Watches and clocks: codes and GST rates
Item / HSN / GST- Wrist watches, base metal or plastic case18%Analogue and digital
- Wrist watches with precious metal case18%Gold or silver cased
- Smart watches and fitness bands18%Communication apparatus
- Wall clocks, table clocks, alarm clocks18%Other clocks
- Clocks with watch movements18%Small clocks
- Watch straps and bands18%Of any material
- Watch movements and parts18%Other parts 9109 to 9114
- Time recorders and attendance machines18%Time registers
- Watch and clock repair18%SAC 998722
Quick facts
HSN headings
9101 precious metal watches, 9102 other watches, 9105 clocksGST rate
18% (9% CGST + 9% SGST)Smart watches
8517 62 at 18%Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
7113 for gold watches (watches are Chapter 91)
Watch hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Wrist watch, steel or plastic case | 9102 11 to 9102 19 | 18% |
| Digital wrist watch | 9102 12 | 18% |
| Wrist watch, gold or silver case | 9101 | 18% |
| Pocket watch, stop watch | 9102 | 18% |
| Smart watch, fitness band | 8517 62 | 18% |
| Wall clock, table clock, alarm clock | 9105 | 18% |
| Clock with watch movement | 9103 | 18% |
| Time recorder | 9106 | 18% |
| Watch strap, band, bracelet | 9113 | 18% |
| Watch movements | 9108 | 18% |
Smart watch hsn code
Smart watches that connect to a phone and exchange data are communication apparatus under 8517 62 at 18%. Simple digital watches with only time and stopwatch functions stay in 9102. See mobile accessories.
Wrist watch hsn code and gold watches
Wrist watches with cases of base metal, plastic or steel are 9102. Watches with cases of gold, silver or platinum are 9101. Both are 18%. Jewellery style watches with precious metal cases are still watches, not jewellery.
Wall clock hsn code
Clocks for the wall, desk or bedside fall in 9105 at 18%, while clocks driven by watch type movements are 9103. Decorative clocks sold as gifts take the same code. See hardware.
Watch shop invoice
Watch showroom bill: Analogue wrist watch, HSN 9102 11, 1 piece, Rs 4,500. Smart watch, HSN 8517 62, 1 piece, Rs 3,000. Taxable value Rs 7,500. CGST 9% Rs 675. SGST 9% Rs 675. Total Rs 8,850.
Watch gst rate in the reform
Watches and clocks were 18% before 22 September and stayed there. Smart watches also stayed at 18%. The reform moved many daily use goods to 5%, but watches were not among them. A watch shop's bill will therefore almost always carry 18%, with the main exceptions being any spectacles or small accessories it also sells.
Straps, batteries and repairs
Watch straps of leather, metal or silicone are 9113 at 18%. Watch batteries are button cells under 8506 at 18%. Repair of watches and clocks is a service under SAC 998722 at 18%. A repair shop replacing a battery charges for the battery as goods and for labour as a service.
Watch gst rate for businesses
Office clocks bought by a business carry creditable GST. Watches handed out free to dealers or staff on occasions count as gifts, so no credit is available on them. Other corporate gift ideas are listed under gift items.
Watch retailers should use this Chapter 91 summary as a guide only. Connectivity and case metal settle the heading, so compare each model with the GST portal entry and ask a GST practitioner or chartered accountant about wearable devices.
Frequently asked questions
What is the watch hsn code?
Wrist watches with base metal or plastic cases are 9102, and those with precious metal cases 9101. GST is 18%.
What GST rate applies to watches?
18% for watches and clocks.
What is the smart watch hsn code?
Smart watches are 8517 62, at 18%.
What is the 9102 hsn code?
9102 covers wrist, pocket and stop watches with cases other than precious metal, at 18%.
What is the wall clock hsn code?
Wall clocks are 9105, at 18%.