What products are classified under HSN 92099900 ?
It includes Other sporting, hunting or target-shooting rifles
HSN Code 92099900 represents Musical Instrument Parts & Accessories | Other under GST classification. This code helps businesses identify Musical Instrument Parts & Accessories | Other correctly for billing, taxation, and trade. With HSN Code 92099900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Musical Instrument Parts & Accessories | Other.
HSN Code 92099900 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 | Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Other : Other
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
Musical Instrument Parts & Accessories | Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Metronomes, tuning forks and pitch pipes | |
| Musical boxes | |
| 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 |
Metronomes, tuning forks and pitch pipes
Musical boxes
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
It includes Other sporting, hunting or target-shooting rifles
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Musical Instrument Parts & Accessories / Other; Nil for exempt items if applicable).
Under HSN 92099900, Musical Instrument Parts & Accessories / Other 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.
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.