I have gone through NFC implementation page for smart watch web app as mentioned here Near Field Communication (NFC) | Tizen Docs but I was later surprised to know that NFC Tag and P2P is not supported by smart watches.
The information was collected from various sources like Galaxy Watch - Build | Samsung Developers and Reading NFC tag using Galaxy Active 2 Watch - #6 by viv1583218518.
So now I am confused that if NFC support for Tag and P2P is not there in smart watches then why is it mentioned in the NFC document pages.
One such quote from official NFC document Near Field Communication (NFC) | Tizen Docs is
To receive notifications when an NFC tag or peer device has been detected, register event listeners with the setTagListener() and setPeerListener() methods of the NFCAdapter interface (in mobile and wearable applications). You can use the NFCTagDetectCallback (in mobile and wearable applications) and NFCPeerDetectCallback (in mobile and wearable applications) interfaces to define event handlers for receiving the notifications about attaching and detaching NFC tags and peers, respectively.
Here it is clearly mentioned that wearable app can be used for detecting NFC Tags. I have put the same concern on another similar thread too Uncaught NotSupportedError: Tag is not supported on this device. So now I want to understand what is way forward to implement smart watch NFC Tag or P2P reading or there is dead end and no way to implement NFC Tags using smart watches.