--- title: "9206 HSN Code | HSN Code for Percussion musical instruments in India" description: "Know more about 9206 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9206 covering Percussion musical instruments." canonical: "https://busy.in/hsn/sub-chapter-9206/" --- # HSN Sub-chapter 9206: Percussion musical instruments Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) Part of [Chapter 92: Musical Instruments, Its Parts](https://busy.in/hsn/chapter-92/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 92060000 | [Percussion Musical Instruments](https://busy.in/hsn/hsn-92060000/) | ## Frequently asked questions ### What products are classified under HSN 9206 It includes Percussion musical instruments ### Is the composition scheme suitable if I mainly trade Percussion musical instruments? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### Does MRP, weight or pack size change GST treatment for Percussion musical instruments? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### What should my invoice and records include for Percussion musical instruments? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### How should I document Percussion musical instruments sent for job work? Use a delivery challan for sending Percussion musical instruments to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Can reverse charge ever apply to transactions involving Percussion musical instruments? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Percussion musical instruments are forward charge. Check the current notifications for any special cases before deciding. ## India's trade performance: HSN Sub-Chapter 9206 (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 #619 of 1233 sub-chapters - Share of Chapter 92: 4.93% of its exports; import side 5.91% - Rank within Chapter 92: #5 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: -4.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1005 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +72.36% in FY 2023-24 - Contribution to Ch. 92: 4.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9206 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 Ch. 92 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 92 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 24.72 | 0.0011% | — | 17.63% | 29.66 | 0.0008% | — | 7.28% | −4.94 | #923 | | FY 2019-20 | 16.77 | 0.0008% | −32.16% | 8.58% | 20.10 | 0.0006% | −32.23% | 5.59% | −3.33 | #962 | | FY 2020-21 | 21.75 | 0.0010% | +29.70% | 11.62% | 12.04 | 0.0004% | −40.10% | 3.44% | +9.71 | #935 | | FY 2021-22 | 21.52 | 0.0007% | −1.06% | 7.49% | 13.93 | 0.0003% | +15.70% | 3.16% | +7.59 | #961 | | FY 2022-23 | 18.02 | 0.0005% | −16.26% | 4.87% | 25.37 | 0.0004% | +82.12% | 4.59% | −7.35 | #994 | | FY 2023-24 | 31.06 | 0.0009% | +72.36% | 8.27% | 36.53 | 0.0007% | +43.99% | 6.49% | −5.47 | #958 | | FY 2024-25 | 19.28 | 0.0005% | −37.93% | 4.93% | 37.99 | 0.0006% | +4.00% | 5.91% | −18.71 | #1005 | - CAGR (7-year): exports -4.06%/yr, imports 4.21%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9206 export-import analysis ### Export decline: -4.06% CAGR over 7 years India's exports under HSN Sub-Chapter 9206 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 Sub-Chapter 9206 ranked #1005 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9206 ranks #1005 out of 1233 sub-chapters by total export value. Within Chapter 92, it ranks #5 of 7. By trade surplus, it ranks #619 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9206 exports The strongest single-year export movement for HSN Sub-Chapter 9206 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 Sub-Chapter 9206 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 #619 of 1233 by surplus magnitude. ### Import growth of 4.21% CAGR signals stable import dependency for Percussion musical instruments India's imports under HSN Sub-Chapter 9206 have grown at 4.21% CAGR, reaching ₹37.99 Crore in FY 2024-25. ### HSN Sub-Chapter 9206 contributes 4.93% of Chapter 92 exports — ranked #5 Among the 7 sub-chapters under Chapter 92, HSN Sub-Chapter 9206 ranks #5 by export value — accounting for 4.93% of the chapter's total exports in FY 2024-25. On the import side, it holds 5.91% share (rank #4). ## Related Sub-Chapters in Chapter 92 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 9207: Electric musical instruments](https://busy.in/hsn/sub-chapter-9207/) | ₹176 Cr | | #2 | [HSN Sub-Chapter 9209: Musical Instrument Parts](https://busy.in/hsn/sub-chapter-9209/) | ₹83 Cr | | #3 | [HSN Sub-Chapter 9202: String musical instruments](https://busy.in/hsn/sub-chapter-9202/) | ₹75 Cr | | #4 | [HSN Sub-Chapter 9208: Musical instruments](https://busy.in/hsn/sub-chapter-9208/) | ₹21 Cr | | #5 | HSN Sub-Chapter 9206: Percussion musical instruments (this hsn sub-chapter) | ₹19 Cr | | #6 | [HSN Sub-Chapter 9205: Wind Musical Instruments](https://busy.in/hsn/sub-chapter-9205/) | ₹13 Cr | | #7 | [HSN Sub-Chapter 9201: Musical instruments](https://busy.in/hsn/sub-chapter-9201/) | ₹3 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 9201 | [Musical instruments](https://busy.in/hsn/sub-chapter-9201/) | | 9202 | [String musical instruments](https://busy.in/hsn/sub-chapter-9202/) | | 9205 | [Wind Musical Instruments](https://busy.in/hsn/sub-chapter-9205/) | | 9207 | [Electric musical instruments](https://busy.in/hsn/sub-chapter-9207/) | | 9208 | [Musical instruments](https://busy.in/hsn/sub-chapter-9208/) | | 9209 | [Musical Instrument Parts](https://busy.in/hsn/sub-chapter-9209/) |