--- title: "HSN Code for Musical Instruments (Other) | HSN 92059090 GST Rate" description: "Find HSN and GST Rates for 92059090 related to Musical Instruments (Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-92059090/" --- # HSN Code 92059090: Musical Instruments (Other) - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 92059090 ? It includes Musical Instrument Parts & Accessories: Heading 9202 ### How much GST applies to Musical Instruments (Other)? Under HSN 92059090, Musical Instruments (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Musical Instruments (Other)? 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. ### Do e‑way bill and e‑invoice apply for Musical Instruments (Other)? 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. ### Any common misclassification issue with Musical Instruments (Other)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Musical Instruments (Other) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Musical Instruments (Other); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Musical Instruments (Other)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 92059090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹11 Cr (−2.61% YoY) — 0.0003% of India's total exports - Imports: ₹9 Cr (+8.26% YoY) — 0.0001% of India's total imports - Trade balance: ₹2 Cr (Surplus); surplus rank #4198 of 12657 HSN codes - Share of Sub-Chapter 9205: 85.93% of its exports; import side 85.69% - Rank within Sub-Chapter 9205: #1 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 14.54% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5670 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +57.80% in FY 2020-21 - Contribution to Sub-Ch. 9205: 85.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 92059090 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 | 4.95 | 0.0002% | — | 91.50% | 6.80 | 0.0002% | — | 91.03% | −1.85 | #5870 | | FY 2019-20 | 4.81 | 0.0002% | −2.83% | 85.59% | 4.87 | 0.0001% | −28.38% | 89.03% | −0.06 | #5907 | | FY 2020-21 | 7.59 | 0.0004% | +57.80% | 93.59% | 6.05 | 0.0002% | +24.23% | 89.36% | +1.54 | #5415 | | FY 2021-22 | 9.56 | 0.0003% | +25.96% | 93.36% | 7.15 | 0.0002% | +18.18% | 90.74% | +2.41 | #5543 | | FY 2022-23 | 9.62 | 0.0003% | +0.63% | 88.01% | 8.91 | 0.0002% | +24.62% | 88.83% | +0.71 | #5677 | | FY 2023-24 | 11.48 | 0.0003% | +19.33% | 89.90% | 8.35 | 0.0001% | −6.29% | 87.99% | +3.13 | #5545 | | FY 2024-25 | 11.18 | 0.0003% | −2.61% | 85.93% | 9.04 | 0.0001% | +8.26% | 85.69% | +2.14 | #5670 | - CAGR (7-year): exports 14.54%/yr, imports 4.86%/yr (consistently Surplus) ## Key trade insights: HSN Code 92059090 export-import analysis ### Consistent export growth: 14.54% CAGR over 7 years India's exports under HSN Code 92059090 have grown at a compound annual rate of 14.54% over 7 fiscal years, rising from ₹4.95 Crore in FY 2018-19 to ₹11.18 Crore in FY 2024-25. ### HSN Code 92059090 ranked #5670 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 92059090 ranks #5670 out of 12657 HSN codes by total export value. Within Sub-Chapter 9205, it ranks #1 of 4. By trade surplus, it ranks #4198 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 92059090 exports The strongest single-year export movement for HSN Code 92059090 was recorded in FY 2020-21, when exports surged by 57.80% over the prior year. ### India maintains a trade surplus of ₹2.14 Crore in HSN Code 92059090 goods In FY 2024-25, India's exports of ₹11.18 Cr exceeded imports of ₹9.04 Cr, resulting in a trade surplus of ₹2.14 Crore — ranking #4198 of 12657 by surplus magnitude. ### Import growth of 4.86% CAGR signals stable import dependency for Musical Instruments (Other) India's imports under HSN Code 92059090 have grown at 4.86% CAGR, reaching ₹9.04 Crore in FY 2024-25. ### HSN Code 92059090 contributes 85.93% of Sub-Chapter 9205 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 9205, HSN Code 92059090 ranks #1 by export value — accounting for 85.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 85.69% share (rank #1). ## 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) (this hsn code) | ₹11 Cr | | #2 | [HSN Code 92051000: Brass Wind Instruments](https://busy.in/hsn/hsn-92051000/) | ₹1 Cr | | #3 | [HSN Code 92059010: Other \| Flutes](https://busy.in/hsn/hsn-92059010/) | < ₹1 Crore | | — | [HSN Code 92059020: Other \| Clarinets](https://busy.in/hsn/hsn-92059020/) | Nil |