HSN 9204: Omitted – GST Rate

HSN 9204 covers omitted. GST on HSN 9204 is 0% (Nil / exempt) (rates effective 22 September 2025). This heading has 3 tariff items, for example 9204 00 00, 9204 10 00 and 9204 20 00.

Chapter 92: Musical instruments; parts and accessories of such articles

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 9204

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Indigenous handmade musical instruments as listed in Annexure II

Reference: Schedule EXEMPT, S. No. 161 (Spec: 9 2)

If none of these descriptions fit your goods, the residual rate is 18% (Schedule II, S. No. 639).

Sub-Headings & Tariff Items Under 9204

Showing 4 sub-classification codes with complete hierarchy descriptions.

9204006-Digit Sub-heading

920400008-Digit Tariff Item

Chain: Musical instruments; parts and accessories of such articles > Omitted > MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES~Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)~Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) > MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES~Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)~Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)~Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)

920410008-Digit Tariff Item

Chain: Musical instruments; parts and accessories of such articles > Omitted > Accordions And Similar Instruments; Mouth Organs Accordions And Similar Instruments

920420008-Digit Tariff Item

Chain: Musical instruments; parts and accessories of such articles > Omitted > Accordions And Similar Instruments; Mouth Organs Mouth Organs

Other Headings in Chapter 92

HSN 9201

Pianos, Including Automatic Pianos; Harpsi-Chords And Other Keyboard Stringed Instruments

HSN 9202

Other String Musical Instruments (For Example, Guitars, Violins, Harps)

HSN 9203

Omitted

HSN 9205

Wind Musical Instruments (For Example, Keyboard Pipe Organs, Accordions, Clarinets, Trumpets, Bagpipes) Other Than Fairground Organs And |Mechanical Street Organs

HSN 9206

Percussion Musical Instruments (For Example, Drums, Xylophones, Cymbols, Castanets, Maracas)

HSN 9207

Musical Instruments, The Sound Of Which Is Produced, Or Must Be Amplified, Electrically (For Example, Organs, Guitars, Accordions)

HSN 9208

Musical Boxes, Fairground Organs, Mechanical Street Organs, Mechanical Singing Birds, Musical Saws And Other Musical Instruments Not Falling Within Any Other Heading Of This Chapter; Decoy Calls Of All Kinds; Whistles, Call Horns And Other Mouth-Blown Sound Signalling Instruments

HSN 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

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