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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal | 9101 | 91011100, 91011900, 91012100, 91012900, 91019110, 91019120, 91019190, 91019910, 91019920, 91019990 |
| 18% | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 | 9102 | 91021100, 91021200, 91021900, 91022100, 91022900, 91029110, 91029120, 91029190, 91029910, 91029920, 91029990 |
| 18% | Clocks with watch movements, excluding clocks of heading 9104 | 9103 | 91031000, 91039000 |
| 18% | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 9104 | 91040000 |
| 18% | Other clocks | 9105 | 91051100, 91051900, 91052100, 91052900, 91059100, 91059910, 91059990 |
| 18% | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) | 9106 | 91061000, 91069000 |
| 18% | Time switches with clock or watch movement or with synchronous motor | 9107 | 91070000 |
| 18% | Watch movements, complete and assembled | 9108 | 91081100, 91081200, 91081900, 91082000, 91089000 |
| 18% | Clock movements, complete and assembled | 9109 | 91091000, 91091090, 91099000 |
| 18% | Complete clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | 9110 | 91101100, 91101200, 91101900, 91109000 |
| 18% | Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough | 9110 | 91101100, 91101200, 91101900, 91109000 |
| 18% | Watch cases and parts thereof | 9111 | 91111000, 91112000, 91118000, 91119000 |
| 18% | Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof] | 9112 | 91122000, 91129000 |
| 18% | Cases for other than clocks, and parts thereof | 9112 | 91122000, 91129000 |
| 18% | Watch straps, watch bands and watch bracelets, and parts thereof | 9113 | 91131000, 91132010, 91132090, 91139010, 91139090 |
| 18% | Other clock or watch parts | 9114 | 91141010, 91141020, 91142000, 91143010, 91143020, 91144010, 91144020, 91149030, 91149091, 91149092 |