HSN Code & GST Rate for Musical instruments; Parts and Accessories of Such Articles- Chaptar 92

By Online Legal India Published On 20 Jan 2025 Category GST

Musical instruments and their parts and accessories play a vital role in the entertainment and education sectors. For businesses dealing with these products, understanding the proper HSN code and corresponding GST rate is crucial to ensure compliance with India's tax regulations and avoid potential penalties. Chapter 92 of the Harmonized System of Nomenclature (HSN) provides the specific classifications for musical instruments, along with their parts and accessories, along with applicable GST rates.

In this blog, we will explore the HSN codes and GST rates for musical instruments, parts, and accessories under Chapter 92. By understanding the correct classifications and tax rates, businesses in the music and entertainment industries can maintain compliance, streamline operations, and ensure smooth transactions in the marketplace.

HSN Code/ GST Rate for Goods- Chapter 92

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	28%	IV	203
9202	Other string musical instruments (for example, guitars, violins, harps)	28%	IV	204
9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	28%	IV	205
9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	28%	IV	207
9208	Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments	28%	IV	208
9209	Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds	28%	IV	209
9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	18%	III	429B
9202	Other string musical instruments (for example, guitars, violins, harps)	18%	III	429C
9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	18%	III	429D
9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	28%	IV	206
9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	18%	III	429E
9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	18%	III	429F
9208	Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments	18%	III	429G
9209	Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds	18%	III	429H
92^♥	Indigenous handmade musical instruments	-	-	143
92^♥	Indigenous handmade musical instruments as listed in ANNEXURE II	-	-	143

Disclaimer: The GST rates and HSN codes presented in this document are based on the author’s interpretation and may be periodically updated in line with prevailing regulations. This content is intended for informational purposes only and should not be considered as professional advice or a formal recommendation. While reasonable efforts have been made to ensure the accuracy of the information, errors or omissions may still occur. Online Legal India disclaims any liability for any loss or damage resulting from the use of the information in this document.

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