HSN Code 92 – Musical Instruments; Parts And Accessories Of Such Articles

HSN Code

Chapter

Digits

2-digit

Section

XVIII

What is HSN Code 92?

HSN code 92 is the Harmonized System of Nomenclature classification for Musical Instruments; Parts And Accessories Of Such Articles under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 92 — Musical Instruments; Parts And Accessories Of Such Articles, which is part of Section XVIII: Optical, Medical & Precision Instruments. Every GST-registered business supplying musical instruments; parts and accessories of such articles must quote HSN 92 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 92

Level	Code	Description
Chapter	92	musical instruments; parts and accessories of such articles

GST rate for HSN 92

Goods under HSN 92 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Musical Instruments; Parts And Accessories Of Such Articles →

Sub-codes under this classification

HSN Code	Description
9201	pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
9202	other string musical instruments (for example, guitars, violins, harps)
9203	omitted
9204	omitted
9205	wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes) other than fairground organs and \|mechanical street organs
9206	percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
9207	musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
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
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

HSN Code 92 — FAQs

What is HSN code 92?

HSN code 92 classifies "Musical Instruments; Parts And Accessories Of Such Articles" under India's GST regime. It falls under Chapter 92 (Musical Instruments; Parts And Accessories Of Such Articles) of the Harmonized System of Nomenclature.

How many digits is HSN code 92?

92 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 92?

Goods under HSN 92 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Musical Instruments; Parts And Accessories Of Such Articles.

Which chapter does HSN code 92 belong to?

HSN 92 belongs to Chapter 92 — Musical Instruments; Parts And Accessories Of Such Articles, part of Section XVIII: Optical, Medical & Precision Instruments.

Auto-fill HSN 92 on every invoice

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