Chapter 92GST Classification

Musical Instruments; Parts and Accessories

Musical Instruments. Guitars, Pianos, Drums. Mostly 18% (Indian traditional handmade instruments are Exempt).

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes54
Dominant RateWestern instruments 18% or 28%. Indian handmade often Nil.
Key: Pianos, Guitars, Drums

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 9201).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 92

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Analysis of Chapter 92

Musical Instruments. Guitars, Pianos, Drums. Mostly 18% (Indian traditional handmade instruments are Exempt).

Included

  • String Instruments
  • Wind Instruments
  • Percussion

Excluded

Expert insights

Check specific headings for classification rules.

  • Instrument (Ch 92) vs Speaker (Ch 85): Speaker is 85.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 92

Are Indian instruments exempt?

Yes, specified handmade instruments are Nil.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.