GST Rate for Headphones and Musical Instruments

Headphones, musical instruments and audio equipment are taxable under GST. Headphones and audio equipment fall under chapter 85 of the HSN code system along with other types of sound recorders and sound re-producers. Musical instruments, on the other hand, fall under chapter 92 along with other musical instrument and part of musical instruments. With GST set to begin in India from 1st July 2017, the GST rate for all goods and services have already been declared by the GST Council. In this article, we look at the GST rate for headphone, audio equipment and musical instruments in detail.

GST Rate for Headphones

Headphones are classified under chapter 85 of the HSN code along with sound recorders and sound re-producers. Under chapter 85, all types of sound recorders and sound reproducing apparatus are taxed at 28% under GST. Hence, the GST rate applicable for headphones would be 28%.

GST Rate for Audio Equipments

Audio equipment like a single loudspeaker, audio-frequency amplifiers, electric sound amplifier sets are taxed at 28% GST.

Also, radios are classified under reception apparatus for radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. The applicable GST rate for radio would also be 28%.

GST Rate for CDs, DVDs and USB Drives

18% GST is applicable on discs, tapes, solid-state nonvolatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs.

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GST Rate for Musical Instruments

All indigenous handmade musical instruments are not taxable under GST. All other types of musical instruments as classified below are taxable at 28% GST.

• Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
• Other string musical instruments (for example, guitars, violins, harps).
• Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
• Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)
• Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
• 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
• 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.]

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