What is the GST (IGST) rate for HSN code 91021100?

HSN code 91021100 (Watch) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 91021100?

The Basic Customs Duty (BCD) for HSN code 91021100 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What is the unit of measurement for HSN code 91021100?

The standard unit of quantity (UQC) for HSN code 91021100 is u, as listed in the Customs Tariff.

What is the HSN code for a wrist watch?

Wrist-watches fall under heading 9102 — with a mechanical display under 91021100, opto-electronic (digital) display under 91021200, and automatic-winding watches under 91022100.

HSN Code Finder · Product

Watch HSN Code 9102

Q: What does HSN code 91021100 cover?

HSN code 91021100 covers Watch. It sits under Chapter 91 – Clocks and watches and parts thereof, in Section XVIII – OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF.

Q: What is the HSN code for Watch?

The HSN code for Watch is 91021100, classified under Chapter 91 – Clocks and watches and parts thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Wrist-watches and pocket-watches are classified under HSN heading 9102. The 8-digit code depends on the display type (mechanical, opto-electronic) and winding mechanism.

Search any HSN code

Heading

9102

Primary code

91021100

GST / IGST

18%

Customs duty (BCD)

20%

Watch HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9102 (wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading incorporating a stop-watch facility :). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
91021100	With mechanical display only	18%	20%
91021200	With opto-electronic display only	18%	20%
91021900	Other a stop-watch facility :	18%	20%
91022100	With automatic winding	18%	20%

FTA preferential rates: 14 partner agreement(s) listed for 91021100; best preferential rate 0% via ASEAN countries; 12 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for watch?

The HSN code for watch is 9102 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for watch the most common is 91021100, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How watch is classified under HSN

The HSN classification for watch narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 912-digitClocks and watches and parts thereof
91024-digit headingWRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING incorporating a stop-watch facility :
9102116-digit subheadingWRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING incorporating a stop-watch facility :
910211008-digit tariff itemWith mechanical display only

Section XVIII — OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

GST on watch

Watch (HSN 9102) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 91021100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported watch

When watch (HSN 91021100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 91021100 →

Conclusion

The HSN code for watch is 9102 at the heading level, with 91021100 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.