What products are classified under HSN 92060000 ?
It includes Musical Instrument Parts & Accessories: Heading 9207
HSN Code 92060000 represents Percussion Musical Instruments under GST classification. This code helps businesses identify Percussion Musical Instruments correctly for billing, taxation, and trade. With HSN Code 92060000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Percussion Musical Instruments.
HSN Code 92060000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 92 | Musical instruments; parts and accessories of such articles | 9206 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | 9% | 9% | 18% | 0% |
Description of goods
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
Chapter
92 – Musical instruments; parts and accessories of such articles
Sub Chapter
9206 – Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
Percussion Musical Instruments does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Musical Instrument Parts & Accessories: Heading 9207
Under HSN 92060000, Percussion Musical Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Percussion Musical Instruments; Nil for exempt items if applicable).
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.