{"id":17273,"date":"2025-05-07T19:16:20","date_gmt":"2025-05-07T13:46:20","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=17273"},"modified":"2025-09-30T12:25:33","modified_gmt":"2025-09-30T06:55:33","slug":"gst-on-watch","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-on-watch\/","title":{"rendered":"GST on Watches and Clocks: HSN Code, Tax Slabs &#038; Price Impact"},"content":{"rendered":"<p dir=\"ltr\">GST on watch purchases is a key consideration for consumers in India. Understanding the GST rate on watches and clocks is crucial for making informed buying decisions. In this article, we delve into the <a href=\"https:\/\/razorpay.com\/learn\/what-is-the-gst-hsn-code\/\">HSN code<\/a> for watch categories, the applicable <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\">GST rates<\/a>, and the impact on prices.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e8ae3b4928b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e8ae3b4928b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-on-watch\/#HSN-Code-for-Watches-and-Clocks\" >HSN Code for Watches and Clocks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-on-watch\/#Watches-and-Clocks-Attracting-28-GST\" >Watches and Clocks Attracting 28% GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-on-watch\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-on-watch\/#Frequently-Asked-Questions-FAQs\" >Frequently Asked Questions (FAQs):<\/a><\/li><\/ul><\/nav><\/div>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"HSN-Code-for-Watches-and-Clocks\"><\/span>HSN Code for Watches and Clocks<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">Chapter 91 of the Harmonised System of Nomenclature (HSN) covers the classification and GST Rates for watches, clocks, and their parts. The HSN system assigns specific codes to different product categories, which determine the applicable GST rate. Here&#8217;s a breakdown:<\/p>\n<h3 dir=\"ltr\">Clocks Attracting 18% GST<\/h3>\n<table>\n<tbody>\n<tr>\n<td>\n<h4><b>Description<\/b><\/h4>\n<\/td>\n<td>\n<h4><b>HSN Code<\/b><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Clocks with watch movements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9103<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Other clocks<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9105<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Clock movements, complete and assembled<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9109<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Clock parts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9114<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Other wristwatches, pocket watches, stopwatches<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9102<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Instrument panel clocks for vehicles, aircraft, vessels<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9104<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Time recording and time-registering apparatus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9106<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Time switches with clock or synchronous motor<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9107<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Watch movements, complete and assembled<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9108<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Incomplete or rough watch or clock movements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9109<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Watch cases and parts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9111<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Clock cases and similar cases, parts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9112<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Watch straps, bands, bracelets, parts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9113<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Other watch parts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9114<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p dir=\"ltr\">As observed above, most clock categories fall under the 18% GST slab. This includes wall clocks, table clocks, alarm clocks, and other common clock types. The only exception is Braille clocks, which are taxed at a lower rate of 12% to make them more accessible for visually impaired individuals.<\/p>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Watches-and-Clocks-Attracting-28-GST\"><\/span>Watches and Clocks Attracting 28% GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">While the standard GST rate on watches and clocks is 18%, certain premium categories attract a higher 28% GST. This includes:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Description<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>HSN Code<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Wristwatches, pocket watches, and other watches with cases made of precious metals or metals clad with precious metals<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9101<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p dir=\"ltr\">The higher 28% GST rate on these premium watch and clock categories is in line with the taxation of other luxury goods. It&#8217;s important for consumers to be aware of these GST Rates based on the HSN code for watch products before making a purchase, as it significantly impacts the final price.<\/p>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">The introduction of <a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\">GST<\/a> has streamlined the indirect tax structure for the watch and clock industry. While the 18% and 28% rates are slightly higher than the pre-GST tax incidence, the availability of <a href=\"https:\/\/razorpay.com\/learn\/input-tax-credit-under-gst\/\">input tax credit<\/a> is expected to neutralize the overall impact on prices for end consumers.<\/p>\n<p dir=\"ltr\">As a buyer, it&#8217;s crucial to understand the GST on clocks and watches based on their HSN classification. Factor in the applicable GST rate when making a purchase decision, and ensure that dealers charge GST correctly as per the HSN code for watch products. With this knowledge, you can make informed choices and understand the price implications of GST on watch purchases.<\/p>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Frequently-Asked-Questions-FAQs\"><\/span>Frequently Asked Questions (FAQs):<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 dir=\"ltr\">1. Why is GST on watches so high?<\/h3>\n<p dir=\"ltr\">The 18% and 28% GST Rates on watches and clocks are in line with the pre-GST indirect tax incidence. The higher rate on premium watches is consistent with the taxation of other luxury goods.<\/p>\n<h3 dir=\"ltr\">2. Is there any way to reduce GST when buying a watch?<\/h3>\n<p dir=\"ltr\">No, the GST rate is fixed based on the HSN classification of the watch. However, comparing prices across retailers and availing seasonal discounts can help offset the impact of GST.<\/p>\n<h3 dir=\"ltr\">3. Are imported watches taxed differently under GST?<\/h3>\n<p dir=\"ltr\">Imported watches attract Integrated GST (IGST) on the assessable value plus basic customs duty. The applicable IGST rate depends on the HSN code of the imported watch.<\/p>\n<h3 dir=\"ltr\">4. Is GST applicable to watch repairs and servicing?<\/h3>\n<p dir=\"ltr\">Yes, watch repair and servicing services attract GST at the standard rate of 18%. This is applicable for both material costs and service charges.<\/p>\n<h3 dir=\"ltr\">5. Can businesses claim Input Tax Credit (ITC) on watches purchased for official use?<\/h3>\n<p dir=\"ltr\">Yes, businesses can claim ITC on the GST paid for watches purchased and used for official purposes, subject to the normal ITC rules and restrictions.<\/p>\n<h3 dir=\"ltr\">6. Are there any exemptions or discounts for GST on watches and clocks?<\/h3>\n<p dir=\"ltr\">Apart from the lower 12% GST on Braille watches, there are no specific exemptions or discounts available on the GST applicable for watches and clocks.<\/p>\n<h3 dir=\"ltr\">7. How do I know if a watch falls under the 18% or 28% GST rate?<\/h3>\n<p dir=\"ltr\">Refer to the HSN code of the watch and match it with the classifications mentioned in this article. Watches under HSN 9101, 9102, 9104, 9106, 9107, 9108, 9110, 9111, 9112, 9113, and parts of 9114 attract 28% GST, while others fall under the 18% slab.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on watch purchases is a key consideration for consumers in India. Understanding the GST rate on watches and clocks is crucial for making informed buying decisions. In this article, we delve into the HSN code for watch categories, the applicable GST rates, and the impact on prices. HSN Code for Watches and Clocks Chapter<\/p>\n","protected":false},"author":151156612,"featured_media":17488,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[4348,3820],"class_list":{"0":"post-17273","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-rates-goods-and-service-tax-rates-slabs","8":"tag-gst-on-watch","9":"tag-gst-rates"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/17273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156612"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=17273"}],"version-history":[{"count":5,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/17273\/revisions"}],"predecessor-version":[{"id":18436,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/17273\/revisions\/18436"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/17488"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=17273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=17273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=17273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}