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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.