Find out in which country the world's most expensive watches are available 2023.

1. Graff Hallucination: This watch is valued at approximately $55 million. It features an array of rare colored diamonds on its dial.

2. Graff The Fascination: With a price tag of around $40 million this watch boasts a large detachable diamond that can be worn as a ring.

3. Patek Philippe Grandmaster Chime Ref. 6300A-010: This limited edition watch was sold for around $31 million at an auction. It features 20 complications and is made of stainless steel.

4. Paul Newman Rolex Daytona: A vintage Rolex Daytona watch that belonged to actor Paul Newman was sold for over $17 million at an auction.

5. Jacob & Co. Billionaire Watch: Valued at around $18 million this timepiece is adorned with 260 carats of emerald cut diamonds.

It's worth noting that the luxury watch market is constantly evolving and new record breaking sales may occur beyond my knowledge cutoff date. It's always best to refer to updated sources for the most current information.

As of my knowledge cutoff in September 2021 the availability and prices of luxury watches can vary over time and are influenced by factors such as exchange rates demand, and market trends. However traditionally countries known for their significant markets and availability of high end luxury watches include Switzerland the United States the United Kingdom Hong Kong and Singapore.

Switzerland being the birthplace of many prestigious watch brands has historically been a prominent location for luxury watch sales and is home to renowned manufacturers such as Rolex Patek Philippe and Audemars Piguet.

The United States particularly cities like New York and Los Angeles is known for its affluent clientele and high end retail stores that offer a wide selection of luxury watches.In the United Kingdom cities like London have established themselves as luxury watch destinations with upscale boutiques and authorized dealers for prestigious brands.

Hong Kong and Singapore are important luxury watch markets in Asia. These cities have a strong presence of high end watch retailers, attracting collectors and enthusiasts from around the world.Please note that the availability of the most expensive watches in 2023 may change due to market dynamics. It is advisable to consult reputable watch dealers luxury retailers and brand boutiques for the most up to date information on the availability and pricing of luxury watches in specific countries.

As of my knowledge cutoff in September 2021 the world's most expensive watch was the Hallucination" by Graff Diamonds. This stunning timepiece was unveiled at the Baselworld watch and jewelry fair in 2014. The Hallucination is a one of a kind ladies' watch featuring a dial adorned with a multitude of rare colored diamonds including pink blue yellow and white diamonds. Its estimated value was around $55 million at the time.

However please note that the world of luxury watches is highly competitive and ever evolving with new record breaking timepieces being introduced regularly. Therefore it is possible that a more expensive watch has been introduced since then. It's always a good idea to research the latest developments in the luxury watch market for the most up-to-date information.

To convert the value of a $55 million watch to Indian rupees you would need to check the current exchange rate between the US dollar (USD) and the Indian rupee (INR). Exchange rates fluctuate over time, so it's essential to use the most up-to-date rate for an accurate conversion.

55,000,000 USD * 74 INR/USD ≈ 4,070,000,000 INR

Therefore a $55 million watch would be approximately equal to 4,070,000,000 rupees. However please note that exchange rates can vary and it's always a good idea to check with a reliable financial source or use an online currency converter for the most accurate and up-to-date conversion.

I apologize for any confusion caused. As of my knowledge cutoff in September 2021 and based on the information available at that time, there was no specific watch that had been sold for 178 million. It's possible that a watch has been sold for such a price since then but I do not have access to real time data. I recommend checking reliable sources, such as news websites or auction house records for the latest information on high-priced watch sales.