This article contains examples of converting a time value to a datetime2 value in SQL Server.
When you convert a time value to datetime2, extra information is added to the value. This is because the datetime2 data type contains both date and time information. The time data type, on the other hand, only contains time information.
More specifically, the date is set to ‘1900-01-01’ (unless it happens to get rounded up to ‘1900-01-02’), the time component is copied, and according to the Microsoft documentation, the time zone offset is set to 00:00 (even though the datetime2 data type is not time zone aware and doesn’t preserve any time zone offset).
When the fractional seconds precision of the datetime2(n) value is greater than the time(n) value, the value is rounded up.