--- title: "HSN Code for Other | Flutes | HSN 92059010 GST Rate" description: "Find HSN and GST Rates for 92059010 related to Other | Flutes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-92059010/" --- # HSN Code 92059010: Other | Flutes - [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/) - [Chapter 92: Musical Instruments, Its Parts](https://busy.in/hsn/chapter-92/) - [Sub-chapter 9205: Wind Musical Instruments](https://busy.in/hsn/sub-chapter-9205/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Flutes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 92059010 ? It includes Musical Instrument Strings ### How should mixed supplies be billed when Other / Flutes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Flutes; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other / Flutes? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Other / Flutes? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Can we claim ITC on inputs used to trade Other / Flutes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other / Flutes? Under HSN 92059010, Other / Flutes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 92059010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+19.35% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−23.08% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4774 of 12657 HSN codes - Share of Sub-Chapter 9205: 5.69% of its exports; import side 1.90% - Rank within Sub-Chapter 9205: #3 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: 10.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8501 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +75.00% in FY 2022-23 - Contribution to Sub-Ch. 9205: 5.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 92059010 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9205 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9205 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 7.58% | < ₹1 Crore | 0.0000% | — | 2.28% | +0.24 | #8328 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −17.07% | 6.05% | < ₹1 Crore | 0.0000% | +17.65% | 3.66% | +0.14 | #8491 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −8.82% | 3.82% | < ₹1 Crore | 0.0000% | +165.00% | 7.83% | −0.22 | #8580 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +41.94% | 4.30% | < ₹1 Crore | 0.0000% | −69.81% | 2.03% | +0.28 | #8658 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +75.00% | 7.04% | < ₹1 Crore | 0.0000% | +68.75% | 2.69% | +0.50 | #8319 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −19.48% | 4.86% | < ₹1 Crore | 0.0000% | −3.70% | 2.74% | +0.36 | #8630 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +19.35% | 5.69% | < ₹1 Crore | 0.0000% | −23.08% | 1.90% | +0.54 | #8501 | - CAGR (7-year): exports 10.34%/yr, imports 2.75%/yr (consistently Surplus) ## Key trade insights: HSN Code 92059010 export-import analysis ### Consistent export growth: 10.34% CAGR over 7 years India's exports under HSN Code 92059010 have grown at a compound annual rate of 10.34% over 7 fiscal years, rising from ₹0.41 Crore in FY 2018-19 to ₹0.74 Crore in FY 2024-25. ### HSN Code 92059010 ranked #8501 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 92059010 ranks #8501 out of 12657 HSN codes by total export value. Within Sub-Chapter 9205, it ranks #3 of 4. By trade surplus, it ranks #4774 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 92059010 exports The strongest single-year export movement for HSN Code 92059010 was recorded in FY 2022-23, when exports surged by 75.00% over the prior year. ### India maintains a trade surplus of ₹0.54 Crore in HSN Code 92059010 goods In FY 2024-25, India's exports of ₹0.74 Cr exceeded imports of ₹0.20 Cr, resulting in a trade surplus of ₹0.54 Crore — ranking #4774 of 12657 by surplus magnitude. ### Import growth of 2.75% CAGR signals stable import dependency for Other | Flutes India's imports under HSN Code 92059010 have grown at 2.75% CAGR, reaching ₹0.20 Crore in FY 2024-25. ### HSN Code 92059010 contributes 5.69% of Sub-Chapter 9205 exports — ranked #3 Among the 4 HSN codes under Sub-Chapter 9205, HSN Code 92059010 ranks #3 by export value — accounting for 5.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.90% share (rank #4). ## Related HSN Codes in Sub-Chapter 9205 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 92059090: Musical Instruments (Other)](https://busy.in/hsn/hsn-92059090/) | ₹11 Cr | | #2 | [HSN Code 92051000: Brass Wind Instruments](https://busy.in/hsn/hsn-92051000/) | ₹1 Cr | | #3 | HSN Code 92059010: Other \| Flutes (this hsn code) | < ₹1 Crore | | — | [HSN Code 92059020: Other \| Clarinets](https://busy.in/hsn/hsn-92059020/) | Nil |