What products are classified under HSN 92092000 ?
It includes Kerosene Pressure Lanterns
HSN Code 92092000 represents Parts/Accessories for 9203 Musical Instruments under GST classification. This code helps businesses identify Parts/Accessories for 9203 Musical Instruments correctly for billing, taxation, and trade. With HSN Code 92092000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts/Accessories for 9203 Musical Instruments.
HSN Code 92092000 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 | 9209 | Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds | Musical boxes | 9% | 9% | 18% | 0% |
Description of goods
Musical boxes
Chapter
92 – Musical instruments; parts and accessories of such articles
Sub Chapter
9209 – Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
Parts/Accessories for 9203 Musical Instruments does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Metronomes, tuning forks and pitch pipes | |
| Musical instrument strings | |
| Other : Parts and accessories for pianos | |
| Other : Parts and accessories for the musical instruments of heading 9202 | |
| Parts and accessories for the musical instruments of heading 9203 | |
| Other : Parts and accessories for the musical instruments of heading 9207 | |
| Other : Other |
Metronomes, tuning forks and pitch pipes
Musical instrument strings
Other : Parts and accessories for pianos
Other : Parts and accessories for the musical instruments of heading 9202
Parts and accessories for the musical instruments of heading 9203
Other : Parts and accessories for the musical instruments of heading 9207
Other : Other
It includes Kerosene Pressure Lanterns
Under HSN 92092000, Parts/Accessories for 9203 Musical Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts/Accessories for 9203 Musical Instruments; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.