Description of Goods
Played with a bow
Chapter
92 - Musical instruments; parts and accessories of such articles
Sub Chapter
9202 - Other string musical instruments (for example, guitars, violins, harps)
CGST
0% or 9%
SGST
0% or 9%
IGST
0% or 18%
CESS
0%
Exempt (0%) for listed indigenous handmade instruments (such as sarangi, dilruba, esraj); 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), Annexure II.