Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9106 specifically identifies time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 9106 on all Tax Invoices for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9106

"Classifying time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Clocks & Watches category. AasanKhata automatically monitors these shifts for you."