Smart Watch HSN Code 8517 and GST Rate
Smartwatches and fitness bands that connect to a phone or network.
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- HSN code
- 8517
- GST rate
- 18%
- Chapter
- 85: Electrical equipment and electronics
- Before 22 Sep 2025
- No change
What is the HSN code for smart watch?
Smart Watch falls under HSN 8517, in chapter 85 (Electrical equipment and electronics).
Smartwatches that exchange data with a phone are classified with network equipment in 851762, not with ordinary watches of chapter 91. They are taxed at 18%. A plain digital wrist watch without connectivity is heading 9102.
| Code | Description |
|---|---|
| 851762 | Machines for reception, conversion and transmission of data (smartwatches, fitness bands) |
GST rate on smart watch
The GST rate on smart 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 | 8517 |
| Above Rs 5 crore | 6 on every invoice | 851762 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Sample GST invoice line for smart watch
Here is how a line for smart watch looks on a tax invoice within one state: 10 × watch at Rs 2,500.00 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) |
|---|---|---|---|---|---|---|---|
| Smart Watch | 8517 | 10 × watch | 2,500.00 | 25,000.00 | 2,250.00 | 2,250.00 | 29,500.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,500.00 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 85 at a glance
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Related HSN codes
Products often bought, sold or invoiced together with smart watch:
Perguntas frequentes
What is the HSN code for smart watch?
Smart Watch falls under HSN 8517: smartwatches and fitness bands that connect to a phone or network. Common 6 digit codes are 851762 for machines for reception, conversion and transmission of data (smartwatches, fitness bands).
What is the GST rate on smart 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 smart 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 8517 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 851762, 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.