---
title: "HSN Code for Musical Instrument Parts & Accessories: Heading 9207 | HSN 92099400 GST Rate"
description: "Find HSN and GST Rates for 92099400 related to Musical Instrument Parts & Accessories: Heading 9207 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-92099400/"
---

# HSN Code 92099400: Musical Instrument Parts & Accessories: Heading 9207

- [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 9209: Musical Instrument Parts](https://busy.in/hsn/sub-chapter-9209/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Parts and accessories for the musical instruments of heading 9207 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 92099400 ?

It includes Other Sporting/Hunting Shotguns

### Can we claim ITC on inputs used to trade Musical Instrument Parts & Accessories: Heading 9207?

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

### Do e‑way bill and e‑invoice apply for Musical Instrument Parts & Accessories: Heading 9207?

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 Musical Instrument Parts & Accessories: Heading 9207?

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.

### How much GST applies to Musical Instrument Parts & Accessories: Heading 9207?

Under HSN 92099400, Musical Instrument Parts & Accessories: Heading 9207 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Musical Instrument Parts & Accessories: Heading 9207 is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Musical Instrument Parts & Accessories: Heading 9207; Nil for exempt items if applicable).

## India's trade performance: HSN Code 92099400 (FY 2024-25)

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

- Exports: < ₹1 Crore (−69.33% YoY) — 0.0000% of India's total exports
- Imports: ₹93 Cr (+20.18% YoY) — 0.0015% of India's total imports
- Trade balance: −₹92 Cr (Deficit); surplus rank #10741 of 12657 HSN codes
- Share of Sub-Chapter 9209: 1.11% of its exports; import side 61.19%
- Rank within Sub-Chapter 9209: #3 of 8 by export value; import-side #1

### Key metrics

- Export CAGR: 9.29% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8325 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +139.08% in FY 2021-22
- Contribution to Sub-Ch. 9209: 1.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 92099400

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. 9209 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9209 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.65% | 4.96 | 0.0001% | — | 14.31% | −4.42 | #8123 |
| FY 2019-20 | 1.07 | 0.0000% | +98.15% | 1.57% | 16.57 | 0.0005% | +234.07% | 39.17% | −15.50 | #7542 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −18.69% | 1.14% | 28.43 | 0.0010% | +71.58% | 45.36% | −27.56 | #7780 |
| FY 2021-22 | 2.08 | 0.0001% | +139.08% | 2.03% | 66.93 | 0.0015% | +135.42% | 65.75% | −64.85 | #7274 |
| FY 2022-23 | 4.35 | 0.0001% | +109.13% | 4.05% | 100.01 | 0.0017% | +49.42% | 69.02% | −95.66 | #6595 |
| FY 2023-24 | 3.00 | 0.0001% | −31.03% | 3.93% | 77.09 | 0.0014% | −22.92% | 60.08% | −74.09 | #7142 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −69.33% | 1.11% | 92.65 | 0.0015% | +20.18% | 61.19% | −91.73 | #8325 |

- CAGR (7-year): exports 9.29%/yr, imports 62.89%/yr (consistently Deficit)

## Key trade insights: HSN Code 92099400 export-import analysis

### Consistent export growth: 9.29% CAGR over 7 years

India's exports under HSN Code 92099400 have grown at a compound annual rate of 9.29% over 7 fiscal years, rising from ₹0.54 Crore in FY 2018-19 to ₹0.92 Crore in FY 2024-25.

### HSN Code 92099400 ranked #8325 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 92099400 ranks #8325 out of 12657 HSN codes by total export value. Within Sub-Chapter 9209, it ranks #3 of 8. By trade surplus, it ranks #10741 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 92099400 exports

The strongest single-year export movement for HSN Code 92099400 was recorded in FY 2021-22, when exports surged by 139.08% over the prior year.

### India records a trade deficit of ₹91.73 Crore in HSN Code 92099400 goods

In FY 2024-25, India's imports of ₹92.65 Cr exceeded exports of ₹0.92 Cr, resulting in a trade deficit of ₹91.73 Crore — ranking #10741 of 12657 by surplus magnitude.

### Import growth of 62.89% CAGR signals rising demand for Musical Instrument Parts & Accessories: Heading 9207

India's imports under HSN Code 92099400 have grown at 62.89% CAGR, reaching ₹92.65 Crore in FY 2024-25.

### HSN Code 92099400 contributes 1.11% of Sub-Chapter 9209 exports — ranked #3

Among the 8 HSN codes under Sub-Chapter 9209, HSN Code 92099400 ranks #3 by export value — accounting for 1.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 61.19% share (rank #1).

## Related HSN Codes in Sub-Chapter 9209

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 92099200: Musical Instrument Parts & Accessories: Heading 9202](https://busy.in/hsn/hsn-92099200/) | ₹62 Cr |
| #2 | [HSN Code 92099900: Musical Instrument Parts & Accessories \| Other](https://busy.in/hsn/hsn-92099900/) | ₹19 Cr |
| #3 | HSN Code 92099400: Musical Instrument Parts & Accessories: Heading 9207 (this hsn code) | < ₹1 Crore |
| #4 | [HSN Code 92093000: Musical Instrument Strings](https://busy.in/hsn/hsn-92093000/) | < ₹1 Crore |
| #5 | [HSN Code 92099100: Other \| Other Knives Having Fixed Blades](https://busy.in/hsn/hsn-92099100/) | < ₹1 Crore |
| — | [HSN Code 92091000: Mechanisms for Musical Boxes](https://busy.in/hsn/hsn-92091000/) | — |
| — | [HSN Code 92092000: Parts/Accessories for 9203 Musical Instruments](https://busy.in/hsn/hsn-92092000/) | — |
| — | [HSN Code 92099300: Cartridges for Riveting Tools/Humane Killers](https://busy.in/hsn/hsn-92099300/) | — |