GST Rates Chapter 91 Clocks and Watches And Parts Thereof

By | June 26, 2017
(Last Updated On: June 26, 2017)

GST Rates Chapter 91

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 91 : CLOCKS AND WATCHES AND PARTS THEREOF

 

GST RATES
5% :1.1 [9101, 9102 : Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability [These goods are covered in List 32 appended to notification No. 12/2012-Customs, dated 17-3-2012 and are already at 5% GST rate (Chapter 90)]]
12% :1.Braille watches : 9101, 9102
18% :1.9103 Clocks with watch movements, excluding clocks of heading 9104.
2.9105 Other clocks
3.9109 Clock movements, complete and assembled.
4.9114 Other clock parts.
2 [5.9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements]
28% :All goods not specified elsewhere.
1.9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
2.9102 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 9101
3.9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
4.9106 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)
5.9107 Time switches with clock or watch movement or with synchronous motor
6.9108 Watch movements, complete and assembled
3 [7.9110 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements]
8.9111 Watch cases and parts thereof
4 [9.9112 Clock cases and parts thereof]
10.9113 Watch straps, watch bands and watch bracelets, and parts thereof
11.9114 Other watch parts.
1. Inserted by the GST Council in 16th Meeting held on 11-6-2017.
2. Inserted by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017.
3. Amended by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017.
4. Amended by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017.

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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