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title: "HSN Code for Percussion Musical Instruments | HSN 92060000 GST Rate"
description: "Find HSN and GST Rates for 92060000 related to Percussion Musical Instruments with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 92060000: Percussion Musical Instruments

- [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 9206: Percussion musical instruments](https://busy.in/hsn/sub-chapter-9206/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 92060000 ?

It includes Musical Instrument Parts & Accessories: Heading 9207

### How much GST applies to Percussion Musical Instruments?

Under HSN 92060000, Percussion Musical Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Percussion Musical Instruments?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Percussion Musical Instruments is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Percussion Musical Instruments?

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 Percussion Musical Instruments?

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.

## India's trade performance: HSN Code 92060000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹19 Cr (−37.93% YoY) — 0.0005% of India's total exports
- Imports: ₹38 Cr (+4.00% YoY) — 0.0006% of India's total imports
- Trade balance: −₹19 Cr (Deficit); surplus rank #9500 of 12657 HSN codes
- Share of Sub-Chapter 9206: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 9206: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: -4.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4932 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +72.36% in FY 2023-24
- Contribution to Sub-Ch. 9206: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 92060000

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. 9206 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9206 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 24.72 | 0.0011% | — | 100.00% | 29.66 | 0.0008% | — | 100.00% | −4.94 | #3824 |
| FY 2019-20 | 16.77 | 0.0008% | −32.16% | 100.00% | 20.10 | 0.0006% | −32.23% | 100.00% | −3.33 | #4355 |
| FY 2020-21 | 21.75 | 0.0010% | +29.70% | 100.00% | 12.04 | 0.0004% | −40.10% | 100.00% | +9.71 | #4083 |
| FY 2021-22 | 21.52 | 0.0007% | −1.06% | 100.00% | 13.93 | 0.0003% | +15.70% | 100.00% | +7.59 | #4508 |
| FY 2022-23 | 18.02 | 0.0005% | −16.26% | 100.00% | 25.37 | 0.0004% | +82.12% | 100.00% | −7.35 | #4808 |
| FY 2023-24 | 31.06 | 0.0009% | +72.36% | 100.00% | 36.53 | 0.0007% | +43.99% | 100.00% | −5.47 | #4193 |
| FY 2024-25 | 19.28 | 0.0005% | −37.93% | 100.00% | 37.99 | 0.0006% | +4.00% | 100.00% | −18.71 | #4932 |

- CAGR (7-year): exports -4.06%/yr, imports 4.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 92060000 export-import analysis

### Export decline: -4.06% CAGR over 7 years

India's exports under HSN Code 92060000 have declined at a compound annual rate of -4.06% over 7 fiscal years, falling from ₹24.72 Crore in FY 2018-19 to ₹19.28 Crore in FY 2024-25.

### HSN Code 92060000 ranked #4932 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 92060000 ranks #4932 out of 12657 HSN codes by total export value. Within Sub-Chapter 9206, it ranks #1 of 1. By trade surplus, it ranks #9500 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 92060000 exports

The strongest single-year export movement for HSN Code 92060000 was recorded in FY 2023-24, when exports surged by 72.36% over the prior year.

### India records a trade deficit of ₹18.71 Crore in HSN Code 92060000 goods

In FY 2024-25, India's imports of ₹37.99 Cr exceeded exports of ₹19.28 Cr, resulting in a trade deficit of ₹18.71 Crore — ranking #9500 of 12657 by surplus magnitude.

### Import growth of 4.21% CAGR signals stable import dependency for Percussion Musical Instruments

India's imports under HSN Code 92060000 have grown at 4.21% CAGR, reaching ₹37.99 Crore in FY 2024-25.

### HSN Code 92060000 contributes 100.00% of Sub-Chapter 9206 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 9206, HSN Code 92060000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 9206

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 92060000: Percussion Musical Instruments (this hsn code) | ₹19 Cr |