HSN code 9104 is the Customs Tariff heading for instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels, in Chapter 91 (Clocks and watches and parts thereof). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 9104
These are the entries of the current GST rate notifications whose column (2) names heading 9104 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 9104 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 18% | 9/2025-CT(R), Schedule II, S. No. 586 |
Goods of heading 9104 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 9104
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 9104
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 9104 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (9104) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 91
Chapter 91 of the Customs Tariff is Clocks and watches and parts thereof. This list has 14 of its headings, each with its own page. See all Chapter 91 headings.
- HSN 9101: Wrist-watches (18%)
- HSN 9102: Wrist-watches (18%)
- HSN 9103: Clocks with watch movements (18%)
- HSN 9105: Other clocks (18%)
- HSN 9106: Time of day recording apparatus (18%)
- HSN 9107: Time switches with clock (18%)
- HSN 9108: Watch movements (18%)
- HSN 9109: Clock movements (18%)
- HSN 9110: Complete watch or clock movements (18%)
- HSN 9111: Watch cases and parts thereof (18%)
- HSN 9112: Clock cases and cases (18%)
- HSN 9113: Watch straps (18%)