GST Rate & HSN Code for Musical Instruments

In this article we look at the HSN code and GST rate for musical instruments, parts and related accessories which fall under Chapter 92 of HSN Code. This Chapter does not cover:

Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter.
Toy instruments or apparatus (headings 9503);
brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar articles (heading 9620); or
Collectors' pieces or antiques (heading 9705 or 9706)

Bows and sticks and similar devices used in playing musical instruments of heading 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instruments. Read the detailed analysis on

GST rate for musical instruments.

HSN Code	HSN Item Description	Policy	Policy Conditions	GST Rate in Percentage
9201	PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSI-CHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS
9201 10 00	Upright pianos	Free		28
9201 20 00	Grand pianos	Free		28
9201 90 00	Other	Free		28

9202	OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS)
9202 10 00	Played with a bow	Free		28
9202 90 00	Other	Free		28

9205	WIND MUSICAL INSTRUMENTS (FOR EXAMPLE, KEYBOARD PIPE ORGANS, ACCORDIONS, CLARINETS, TRUMPETS, BAGPIPES) OTHER THAN FAIRGROUND ORGANS AND MECHANICAL STREET ORGANS

9205 10 00	Brass-wind instruments	Free		28

9205 90	Other:
9205 90 10	Flutes	Free		28
9205 90 20	Clarinets	Free		28
9205 90 90	Other	Free		28

9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	Free		28

9207	MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY (FOR EXAMPLE, ORGANS, GUITARS, ACCORDIONS)
9207 10 00	Keyboard instruments, other than accordions	Free		28
9207 90 00	Other	Free		28

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
9208 10 00	Musical boxes	Free		28
9208 90 00	Other	Free		28

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
9209 30 00	Musical instrument strings	Free		28

	Other:
9209 91 00	Parts and accessories for pianos	Free		28
9209 92 00	Parts and accessories for the musical instruments of heading 9202	Free		28
9209 94 00	Parts and accessories for the musical instruments of heading 9207	Free		28

9209 99
9209 99 00	Other	Free		28

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Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.

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Frequently Asked Questions

Common questions about GST Rates & HSN Codes for Musical Instruments in India.

The HSN code for pianos, including automatic pianos, is 9201. Upright pianos fall under HSN code 9201 10 00, while grand pianos are classified under 9201 20 00. Both attract a GST rate of 28%.

Yes, parts and accessories for musical instruments like guitars (which fall under heading 9202) are classified under HSN code 9209 92 00 and attract the same 28% GST rate as the instruments themselves.

Wind musical instruments like keyboard pipe organs, accordions, clarinets, trumpets, and bagpipes (other than fairground organs and mechanical street organs) fall under HSN code 9205. The GST rate for these instruments is 28%.

No, musical boxes and fairground organs (under HSN code 9208) and other musical instruments not falling under any other heading of Chapter 92 are all taxed at the same 28% GST rate.

Yes, metronomes, tuning forks, and pitch pipes of all kinds are classified under HSN code 9209 99 00 as "Other" parts and accessories of musical instruments. They attract a GST rate of 28%.

According to the information provided in the article, no specific exemptions or lower GST rates are mentioned for any particular type of musical instrument. All instruments and related parts/accessories listed under Chapter 92 attract a 28% GST rate.

Musical instrument strings are classified separately under HSN code 9209 30 00 and attract a GST rate of 28%.

Keyboard instruments like organs (other than accordions) fall under HSN code 9207 10 00, while accordions are classified under 9205 (wind musical instruments). However, both attract the same 28% GST rate.

No, the article specifically mentions that toy instruments or apparatus are excluded from Chapter 92 and would likely fall under a different HSN code and GST rate (such as heading 9503 for toys).

Collector's pieces or antiques of musical instruments are excluded from Chapter 92 and would likely fall under heading 9705 or 9706, which may have a different GST rate applicable to antiques and collectibles.