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HSN Code 92060000: Percussion Musical Instruments

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 or export of Percussion Musical Instruments.

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Description of Goods for HSN Code 92060000

HSN Code 92060000 relates to the following description.

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)

CGST

0% or 9%

SGST

0% or 9%

IGST

0% or 18%

CESS

0%

Exempt (0%) for listed indigenous handmade instruments, such as tabla, dholak, mridangam and ghatam; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), Annexure II.

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India’s Trade Performance — HSN Code 92060000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹21 Cr

+7.83% vs FY 2024-25

0.0005% of India’s total exports

India’s Imports

FY 2025-26

₹48 Cr

+26.35% vs FY 2024-25

0.0007% of India’s total imports

Trade Balance

FY 2025-26

−₹27 Cr

Trade Deficit

Surplus rank #9818 of 12872 HSN codes

% of Sub-Chapter 9206

FY 2025-26

100.00%

Share of Sub-Chapter 9206’s total exports in FY 2025-26

Import side: 100.00% of Sub-Chapter 9206’s imports

Rank Within Sub-Chapter 9206

FY 2025-26

#1 of 1

Position by export value among HSN codes in Sub-Chapter 9206

Import-side rank: #1 of 1

At a glance

−2.44%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#4992

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+72.36%

Peak Growth Year

FY 2023-24 · strongest single-year move

100.00%

Contribution to Sub-Ch. 9206

Share of Sub-Chapter 9206 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 92060000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3824

Balance

−4.94

Exports

24.72 ₹ Cr

0.0011% share

— YoY

100.00% of Sub-Ch. 9206

Imports

29.66 ₹ Cr

0.0008% share

— YoY

100.00% of Sub-Ch. 9206

FY 2019-20 Exp. Rank #4355

Balance

−3.33

Exports

16.77 ₹ Cr

0.0008% share

−32.16% YoY

100.00% of Sub-Ch. 9206

Imports

20.10 ₹ Cr

0.0006% share

−32.23% YoY

100.00% of Sub-Ch. 9206

FY 2020-21 Exp. Rank #4083

Balance

+9.71

Exports

21.75 ₹ Cr

0.0010% share

+29.70% YoY

100.00% of Sub-Ch. 9206

Imports

12.04 ₹ Cr

0.0004% share

−40.10% YoY

100.00% of Sub-Ch. 9206

FY 2021-22 Exp. Rank #4508

Balance

+7.59

Exports

21.52 ₹ Cr

0.0007% share

−1.06% YoY

100.00% of Sub-Ch. 9206

Imports

13.93 ₹ Cr

0.0003% share

+15.70% YoY

100.00% of Sub-Ch. 9206

FY 2022-23 Exp. Rank #4808

Balance

−7.35

Exports

18.02 ₹ Cr

0.0005% share

−16.26% YoY

100.00% of Sub-Ch. 9206

Imports

25.37 ₹ Cr

0.0004% share

+82.12% YoY

100.00% of Sub-Ch. 9206

FY 2023-24 Exp. Rank #4193

Balance

−5.47

Exports

31.06 ₹ Cr

0.0009% share

+72.36% YoY

100.00% of Sub-Ch. 9206

Imports

36.53 ₹ Cr

0.0007% share

+43.99% YoY

100.00% of Sub-Ch. 9206

FY 2024-25 Exp. Rank #4932

Balance

−18.71

Exports

19.28 ₹ Cr

0.0005% share

−37.93% YoY

100.00% of Sub-Ch. 9206

Imports

37.99 ₹ Cr

0.0006% share

+4.00% YoY

100.00% of Sub-Ch. 9206

FY 2025-26 Exp. Rank #4992

Balance

−27.21

Exports

20.79 ₹ Cr

0.0005% share

+7.83% YoY

100.00% of Sub-Ch. 9206

Imports

48.00 ₹ Cr

0.0007% share

+26.35% YoY

100.00% of Sub-Ch. 9206

CAGR · 8-Year

Exports

−2.44% /yr

Imports

7.12% /yr

Consistently Deficit
Sub-Chapter 9206 total

reference, FY 2025-26

Export

₹20.79 Cr

Import

₹48.00 Cr

Trade Balance

−27.21

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 92060000 Export-Import Analysis

Export Decline: −2.44% CAGR Over 8 Years

India's exports under HSN Code 92060000 have declined at a compound annual rate of −2.44% over 8 fiscal years, falling from ₹24.72 Crore in FY 2018-19 to ₹20.79 Crore in FY 2025-26.

HSN Code 92060000 Ranked #4992 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 92060000 ranks #4992 out of 12872 HSN codes by total export value. Within Sub-Chapter 9206, it ranks #1 of 1. By trade surplus, it ranks #9818 of 12872.

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 ₹27.21 Crore in HSN Code 92060000 Goods

In FY 2025-26, India's imports of ₹48.00 Cr exceeded exports of ₹20.79 Cr, resulting in a trade deficit of ₹27.21 Crore — ranking #9818 of 12872 by surplus magnitude.

Import Growth of 7.12% CAGR Signals Stable Import Dependency for Percussion Musical Instruments

India's imports under HSN Code 92060000 have grown at 7.12% CAGR, reaching ₹48.00 Crore in FY 2025-26.

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 2025-26. On the import side, it holds 100.00% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 92060000 and GST compliance.

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.

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Important Disclaimer

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.