Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading. Chapter 91: Clocks and watches and parts thereof.
Every rate entry that applies to this heading carries this rate. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 Notification 9/2025-CT(R), Schedule II, S.No. 584 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 9102 in the GSTN HSN master (18 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 9102 11 | WITH MECHANICAL DISPLAY ONLY | – | |
| 9102 11 00 | WITH MECHANICAL DISPLAY ONLY | – | Save |
| 9102 12 | WITH OPTO-ELECTRONIC DISPLAY ONLY | – | |
| 9102 12 00 | WITH OPTO-ELECTRONIC DISPLAY ONLY | – | Save |
| 9102 19 | OTHER | – | |
| 9102 19 00 | OTHER | – | Save |
| 9102 21 | WITH AUTOMATIC WINDING | – | |
| 9102 21 00 | WITH AUTOMATIC WINDING | – | Save |
| 9102 29 | OTHER | – | |
| 9102 29 00 | OTHER | – | Save |
| 9102 91 | ELECTRICALLY OPERATED : | – | |
| 9102 91 10 | POCKET WATCHES | – | Save |
| 9102 91 20 | STOP WATCHES | – | Save |
| 9102 91 90 | OTHER | – | Save |
| 9102 99 | OTHER : | – | |
| 9102 99 10 | POCKET WATCHES | – | Save |
| 9102 99 20 | STOP WATCHES | – | Save |
| 9102 99 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (9102) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. At 18%, goods worth ₹10,000 sold within your State carry CGST ₹900 and SGST ₹900; sold to another State, IGST ₹1,800.
