HSN Code 9106 refers to "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, e.g. time-registers and time recorders (excluding clocks of heading 9101 to 9105)." This classification code is essential for identifying time recording devices and related items for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 9106 include time-registers, time recorders, and various types of time measurement devices. Additionally, the GST rate for time recording apparatus under this code ensures accurate trade compliance.