Chapter 92GST Classification
Musical Instruments; Parts and Accessories
Covers pianos, guitars, drums, and wind instruments.
Based on Customs Tariff ActUpdated: December 2025
Total Codes54
Dominant RateWestern instruments 18% or 28%. Indian handmade often Nil.
Includes: Pianos, Guitars, Drums...
How to find the correct HSN Code in Chapter 92?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 92
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What does Chapter 92 Cover?
Covers pianos, guitars, drums, and wind instruments.
Included
- String Instruments
- Wind Instruments
- Percussion
Excluded
- Electronic ToysGo to Ch 95
- MicrophonesGo to Ch 85
Common Confusions
- • Instrument (Ch 92) vs Speaker (Ch 85): Speaker is 85.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 92
Are Indian instruments exempt?
Yes, specified handmade instruments are Nil.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.