Watch HSN Code 9102 and GST Rate
Wrist watches, pocket watches and clocks, analogue and digital.
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- HSN code
- 9102
- GST rate
- 18%
- Chapter
- 91: Clocks and watches
- Before 22 Sep 2025
- No change
What is the HSN code for watch?
Watch falls under HSN 9102, in chapter 91 (Clocks and watches).
Wrist watches with a base metal case are heading 9102 and those with a precious metal case 9101; clocks are 9103 to 9105. All are taxed at 18%. Smartwatches that connect to a phone are 851762, not chapter 91.
| Code | Description |
|---|---|
| 910211 | Electrically operated wrist watches with mechanical display only (analogue) |
| 910212 | Electrically operated wrist watches with opto electronic display only (digital) |
| 910111 | Wrist watches with case of precious metal |
| 910511 | Alarm clocks, electrically operated |
GST rate on watch
The GST rate on watch is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9102 |
| Above Rs 5 crore | 6 on every invoice | 910211, 910212, 910111 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 91 |
Sample GST invoice line for watch
Here is how a line for watch looks on a tax invoice within one state: 20 × watch at Rs 1,500.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Watch | 9102 | 20 × watch | 1,500.00 | 30,000.00 | 2,700.00 | 2,700.00 | 35,400.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 5,400.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 91 at a glance
Chapter 91 (Clocks and watches) covers: Wrist watches, clocks and their parts.
Related HSN codes
Products often bought, sold or invoiced together with watch:
Questions fréquentes
What is the HSN code for watch?
Watch falls under HSN 9102: wrist watches, pocket watches and clocks, analogue and digital. Common 6 digit codes are 910211 for electrically operated wrist watches with mechanical display only (analogue) and 910212 for electrically operated wrist watches with opto electronic display only (digital).
What is the GST rate on watch?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the watch HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9102 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 910211, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.