🎸 HSN Chapter 92: Musical Instruments, Parts & Accessories - GST Rates 2026
🔍 Quick HSN Code & GST Rate Finder
Find exact GST rates for 1,195+ products across all HSN chapters
🚀 Search Complete HSN Database🎵 Chapter 92: DUAL GST STRUCTURE - 18% (Standard) | NIL (Indigenous Handmade)
Complete Musical Instruments Coverage: HSN Chapter 92 covers ALL types of musical instruments - pianos, guitars, violins, drums, flutes, saxophones, keyboards, harmoniums, sitars, tablas, and ALL parts and accessories thereof.
📊 GST Rate Structure (Updated February 2026 - LATEST Rates):
- 🎹 Pianos & Keyboards: 18% GST STANDARD RATE
- 🎸 String Instruments (Guitars, Violins): 18% GST STANDARD RATE
- 🎺 Wind Instruments (Flutes, Trumpets): 18% GST STANDARD RATE
- 🥁 Percussion Instruments (Drums, Xylophones): 18% GST STANDARD RATE
- 🎛️ Electronic/Electric Instruments: 18% GST STANDARD RATE
- 🪘 Indigenous Handmade Instruments: NIL GST EXEMPTED (Cultural Support)
- ⚙️ Parts & Accessories: 18% GST STANDARD RATE
🎯 Key Policy Points (February 2026):
- ✅ Standard 18% GST: ALL modern/commercial musical instruments attract uniform 18% GST
- 🪘 Indigenous Exemption: Handmade traditional Indian instruments (tabla, sitar, mridangam, veena) - NIL GST
- 📉 Rate Reduction History: Reduced from 28% (2017-2023) to 18% (2024 onwards) to support music education
- 🎓 Educational Support: Lower GST makes musical instruments affordable for students and music schools
- 🏛️ Cultural Heritage: Indigenous handmade instruments completely exempt to preserve Indian classical music tradition
📋 Understanding HSN Chapter 92 - Musical Instruments
What Products Are Covered in Chapter 92?
Chapter 92 covers ALL types of musical instruments including keyboard instruments (pianos, organs, harmoniums), string instruments (guitars, violins, sitars), wind instruments (flutes, saxophones, trumpets), percussion instruments (drums, tabla, xylophones), electronic instruments (synthesizers, electric guitars), music boxes, and ALL parts and accessories of these instruments.
Key Product Categories in Chapter 92:
- 🎹 Keyboard Instruments: Pianos, organs, harmoniums, accordions, keyboards (18% GST)
- 🎸 String Instruments: Guitars, violins, cellos, sitars, veenas, tanpuras (18% GST / NIL for indigenous)
- 🎺 Wind Instruments: Flutes, clarinets, saxophones, trumpets, bagpipes (18% GST)
- 🥁 Percussion Instruments: Drums, tabla, mridangam, xylophones, cymbals (18% GST / NIL for indigenous)
- 🎛️ Electronic Instruments: Synthesizers, electric guitars, electronic drums (18% GST)
- 🎼 Music Boxes & Mechanical Instruments: Music boxes, fairground organs (18% GST)
- ⚙️ Parts & Accessories: Strings, reeds, tuning devices, metronomes (18% GST)
🎹 KEYBOARD INSTRUMENTS - HSN 9201 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9201 10 00 | Upright pianos | 18% | Vertical pianos, console pianos (Yamaha, Casio, Roland upright pianos) |
| 9201 20 00 | Grand pianos | 18% | Concert grand pianos, baby grand pianos (Steinway, Yamaha, Kawai grand pianos) |
| 9201 90 10 | Harmoniums | 18% | Indian harmoniums, portable harmoniums (Paul, Bina, Paloma harmoniums) |
| 9201 90 20 | Electronic keyboards | 18% | Digital keyboards, portable keyboards (Yamaha PSR, Casio CTK, Roland keyboards) |
| 9201 90 30 | Electronic organs | 18% | Electronic church organs, home organs (Hammond organs, Yamaha Electone) |
| 9201 90 40 | Pipe organs | 18% | Church pipe organs, concert hall organs |
| 9201 90 50 | Accordions | 18% | Button accordions, piano accordions, concertinas |
| 9201 90 90 | Other keyboard instruments | 18% | Clavichords, harpsichords, celestes |
🎹 All Keyboard Instruments - Uniform 18% GST
ALL keyboard instruments attract 18% GST uniformly - from budget keyboards to concert grand pianos - no price-based differentiation!
Types of Keyboard Instruments (All 18% GST):
- 💰 Budget Keyboards (Rs 5,000-20,000): Casio SA series, Yamaha PSR-E series - 18% GST
- 🎹 Mid-Range Keyboards (Rs 20,000-1 lakh): Yamaha PSR-SX, Roland JUNO, Korg Krome - 18% GST
- 🎼 Professional Keyboards (Rs 1-5 lakh): Yamaha Montage, Korg Kronos, Nord Stage - 18% GST
- 🎵 Upright Pianos (Rs 2-10 lakh): Yamaha U series, Kawai K series - 18% GST
- 🎶 Grand Pianos (Rs 10-50 lakh): Yamaha C series, Steinway Model D - 18% GST
- 🪘 Harmoniums (Rs 5,000-50,000): Paul harmoniums, Bina, Paloma - 18% GST
Keyboard Price Examples with 18% GST:
- 🎹 Casio CTK-3500 (Rs 12,000): Rs 12,000 + Rs 2,160 GST = Rs 14,160 total
- 🎹 Yamaha PSR-I500 (Rs 20,000): Rs 20,000 + Rs 3,600 GST = Rs 23,600 total
- 🎹 Roland JUNO-DS61 (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- 🎵 Yamaha U1 Upright Piano (Rs 5 lakh): Rs 5L + Rs 90K GST = Rs 5.9 lakh total
- 🎶 Yamaha C3X Grand Piano (Rs 20 lakh): Rs 20L + Rs 3.6L GST = Rs 23.6 lakh total
- 🪘 Paul Harmonium (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
🎸 STRING INSTRUMENTS - HSN 9202 (18% GST / NIL for Indigenous Handmade)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9202 10 00 | String musical instruments played with a bow | 18% | Violins, violas, cellos, double bass, sarangi (modern factory-made) |
| 9202 10 00 | Indigenous handmade string instruments (bowed) | NIL (0%) | Handmade sarangi, handmade Indian violins (artisan-crafted) |
| 9202 90 10 | Guitars (acoustic and electric) | 18% | Acoustic guitars, electric guitars, bass guitars (Yamaha, Fender, Gibson, Ibanez) |
| 9202 90 20 | Sitars | 18% | Commercial sitars (factory-made, branded sitars) |
| 9202 90 20 | Indigenous handmade sitars | NIL (0%) | Handcrafted sitars by traditional artisans (Miraj, Kolkata craftsmen) |
| 9202 90 30 | Veenas, tanpuras | 18% | Commercial veenas, tanpuras (factory-made) |
| 9202 90 30 | Indigenous handmade veenas, tanpuras | NIL (0%) | Handcrafted veenas, tanpuras by traditional makers |
| 9202 90 40 | Mandolins | 18% | Acoustic mandolins, electric mandolins |
| 9202 90 50 | Harps | 18% | Concert harps, Celtic harps, lever harps |
| 9202 90 90 | Other string instruments | 18% | Banjos, ukuleles, lutes, zithers, dulcimers |
🎸 String Instruments - 18% GST Standard | NIL GST for Indigenous Handmade
String instruments have DUAL GST structure: Factory-made/commercial instruments attract 18% GST, while indigenous handmade instruments attract NIL GST (0%) to support traditional artisans!
🎸 Guitars - 18% GST (All Types):
- 🎸 Budget Acoustic Guitars (Rs 3,000-10,000): Vault, Kadence, Juarez - 18% GST
- 🎸 Mid-Range Guitars (Rs 10,000-50,000): Yamaha F310, Fender CD, Cort - 18% GST
- 🎸 Professional Guitars (Rs 50,000-3 lakh): Fender Stratocaster, Gibson Les Paul - 18% GST
- 🎸 Electric Guitars (Rs 15,000-5 lakh): Yamaha Pacifica, Ibanez RG, PRS - 18% GST
- 🎸 Bass Guitars (Rs 15,000-2 lakh): Fender Precision, Ibanez SR - 18% GST
🎻 Classical String Instruments - 18% GST:
- 🎻 Violins (Rs 5,000-5 lakh): Student violins, professional violins - 18% GST
- 🎻 Cellos (Rs 30,000-10 lakh): Student cellos, concert cellos - 18% GST
- 🎻 Violas (Rs 10,000-3 lakh): Student violas, professional violas - 18% GST
🪕 Indian Classical Instruments:
| Instrument | Factory-Made (18% GST) | Indigenous Handmade (NIL GST) |
|---|---|---|
| Sitar | Branded/commercial sitars - 18% GST | Handcrafted by traditional artisans - NIL GST |
| Veena | Factory-produced veenas - 18% GST | Handmade by craftsmen - NIL GST |
| Tanpura | Commercial tanpuras - 18% GST | Artisan-made tanpuras - NIL GST |
| Sarangi | Modern factory sarangi - 18% GST | Traditional handmade sarangi - NIL GST |
Guitar Price Examples with 18% GST:
- 🎸 Yamaha F280 Acoustic (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
- 🎸 Fender CD-60S (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 🎸 Yamaha Pacifica 112V (Rs 25,000): Rs 25,000 + Rs 4,500 GST = Rs 29,500 total
- 🎸 Fender Player Stratocaster (Rs 75,000): Rs 75,000 + Rs 13,500 GST = Rs 88,500 total
- 🎸 Gibson Les Paul Standard (Rs 2.5 lakh): Rs 2.5L + Rs 45K GST = Rs 2.95 lakh total
🎺 WIND INSTRUMENTS - HSN 9205 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9205 10 00 | Brass-wind instruments | 18% | Trumpets, trombones, tubas, French horns, cornets |
| 9205 90 10 | Flutes | 18% | Western concert flutes, bamboo flutes, recorders |
| 9205 90 10 | Indigenous handmade flutes (bansuri) | NIL (0%) | Traditional handmade bamboo flutes (bansuri) by artisans |
| 9205 90 20 | Clarinets | 18% | Bb clarinets, bass clarinets, A clarinets |
| 9205 90 30 | Oboes and bassoons | 18% | Oboes, English horns, bassoons, contrabassoons |
| 9205 90 40 | Saxophones | 18% | Alto saxophones, tenor saxophones, soprano saxophones |
| 9205 90 50 | Bagpipes | 18% | Scottish bagpipes, Irish uilleann pipes |
| 9205 90 60 | Harmonicas, mouth organs | 18% | Diatonic harmonicas, chromatic harmonicas (Hohner, Suzuki) |
| 9205 90 70 | Shehnai | 18% | Commercial shehnai (factory-made) |
| 9205 90 70 | Indigenous handmade shehnai | NIL (0%) | Traditional handcrafted shehnai by artisans |
| 9205 90 90 | Other wind instruments | 18% | Piccolos, pan pipes, ocarinas |
🎺 All Wind Instruments - 18% GST Standard | NIL GST for Indigenous Handmade
Wind instruments follow same pattern: Modern/commercial instruments attract 18% GST, while traditional handmade instruments (bansuri, shehnai) attract NIL GST!
Wind Instrument Price Examples (18% GST):
- 🎺 Student Trumpet (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 🎷 Yamaha Alto Saxophone (Rs 60,000): Rs 60,000 + Rs 10,800 GST = Rs 70,800 total
- 🎺 Professional Trumpet (Rs 80,000): Rs 80,000 + Rs 14,400 GST = Rs 94,400 total
- 🎵 Western Concert Flute (Rs 25,000): Rs 25,000 + Rs 4,500 GST = Rs 29,500 total
- 🎼 Clarinet (Rs 30,000): Rs 30,000 + Rs 5,400 GST = Rs 35,400 total
- 🪈 Bamboo Flute/Bansuri (Handmade by artisan): NIL GST = Rs 500-2,000 (no GST)
- 🎺 Shehnai (Handmade traditional): NIL GST = Rs 2,000-10,000 (no GST)
🥁 PERCUSSION INSTRUMENTS - HSN 9206 (18% GST / NIL for Indigenous Handmade)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9206 00 10 | Drums and drum sets | 18% | Acoustic drum kits, snare drums, bass drums (Pearl, Yamaha, Tama, Mapex) |
| 9206 00 20 | Tabla | 18% | Commercial tabla sets (factory-made, branded) |
| 9206 00 20 | Indigenous handmade tabla | NIL (0%) | Traditional handcrafted tabla by expert craftsmen |
| 9206 00 30 | Mridangam, pakhawaj | 18% | Commercial mridangam (factory-made) |
| 9206 00 30 | Indigenous handmade mridangam, pakhawaj | NIL (0%) | Handcrafted mridangam, pakhawaj by traditional makers |
| 9206 00 40 | Cymbals and gongs | 18% | Hi-hat cymbals, crash cymbals, ride cymbals (Zildjian, Sabian, Paiste) |
| 9206 00 50 | Xylophones, marimbas, vibraphones | 18% | Concert xylophones, marimbas, vibraphones |
| 9206 00 60 | Dholak, dhol | 18% | Commercial dholak, dhol (factory-made) |
| 9206 00 60 | Indigenous handmade dholak, dhol | NIL (0%) | Traditional handmade dholak, dhol by artisans |
| 9206 00 70 | Bongos, congas | 18% | Bongo drums, conga drums (Latin percussion instruments) |
| 9206 00 90 | Other percussion instruments | 18% | Tambourines, triangles, castanets, maracas, djembe, cajón |
🥁 Percussion Instruments - 18% GST Standard | NIL GST for Indigenous Handmade
Percussion instruments follow same dual structure: Modern drum kits and commercial percussion attract 18% GST, while traditional handmade tabla, mridangam, dholak attract NIL GST!
🥁 Western Drums - 18% GST (All Types):
- 🥁 Entry-Level Drum Kit (Rs 20,000-40,000): Pearl Roadshow, Yamaha Gigmaker - 18% GST
- 🥁 Mid-Range Drum Kit (Rs 40,000-1.5 lakh): Pearl Export, Yamaha Stage Custom - 18% GST
- 🥁 Professional Drum Kit (Rs 1.5-5 lakh): DW Collector's, Tama Star - 18% GST
- 🥁 Electronic Drums (Rs 30,000-3 lakh): Roland TD series, Yamaha DTX - 18% GST
- 🥁 Cymbals (Rs 5,000-50,000): Zildjian, Sabian, Meinl - 18% GST
🪘 Indian Classical Percussion:
| Instrument | Factory-Made (18% GST) | Indigenous Handmade (NIL GST) |
|---|---|---|
| Tabla | Commercial/branded tabla sets - 18% GST | Handcrafted by expert tabla makers - NIL GST |
| Mridangam | Factory-produced mridangam - 18% GST | Traditional artisan-made - NIL GST |
| Pakhawaj | Commercial pakhawaj - 18% GST | Handmade by craftsmen - NIL GST |
| Dholak | Factory dholak - 18% GST | Village artisan handmade - NIL GST |
Percussion Price Examples:
- 🥁 Pearl Roadshow Drum Kit (Rs 35,000): Rs 35,000 + Rs 6,300 GST = Rs 41,300 total
- 🥁 Zildjian Cymbal Set (Rs 25,000): Rs 25,000 + Rs 4,500 GST = Rs 29,500 total
- 🥁 Roland TD-17KV Electronic Drums (Rs 1 lakh): Rs 1L + Rs 18K GST = Rs 1.18 lakh total
- 🪘 Commercial Tabla Set (Rs 10,000): Rs 10,000 + Rs 1,800 GST = Rs 11,800 total
- 🪘 Handmade Tabla by Expert Craftsman: NIL GST = Rs 15,000-50,000 (no GST)
- 🪘 Handcrafted Mridangam (Traditional): NIL GST = Rs 20,000-1 lakh (no GST)
🎛️ ELECTRONIC & ELECTRIC INSTRUMENTS - HSN 9207 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9207 10 00 | Keyboard instruments (sound produced/amplified electrically) | 18% | Synthesizers, workstations, MIDI keyboards (Korg, Roland, Yamaha, Nord) |
| 9207 90 10 | Electric guitars | 18% | Solid-body electric guitars, semi-hollow electric guitars |
| 9207 90 20 | Electronic drums | 18% | Electronic drum kits, electronic percussion pads (Roland, Yamaha, Alesis) |
| 9207 90 30 | Electronic wind instruments | 18% | Electronic wind controllers, electronic saxophones (Roland Aerophone, Yamaha YDS) |
| 9207 90 40 | Musical synthesisers | 18% | Analog synthesizers, digital synthesizers, modular synths |
| 9207 90 50 | Electronic tanpuras | 18% | Electronic sur-peti, digital tanpura boxes |
| 9207 90 90 | Other musical instruments (sound produced/amplified electrically) | 18% | Theremins, electronic violins, MIDI controllers, drum machines |
🎛️ All Electronic Instruments - Uniform 18% GST
ALL electronic and electric musical instruments attract 18% GST - synthesizers, electric guitars, electronic drums, MIDI controllers - no exemptions!
Electronic Instrument Categories (All 18% GST):
- 🎹 Synthesizers (Rs 20,000-5 lakh): Korg Minilogue, Roland JUNO, Yamaha MODX, Nord Lead - 18% GST
- 🎸 Electric Guitars (Rs 15,000-5 lakh): Yamaha Pacifica, Fender Stratocaster, Gibson Les Paul - 18% GST
- 🥁 Electronic Drums (Rs 30,000-3 lakh): Roland TD series, Yamaha DTX, Alesis Nitro - 18% GST
- 🎛️ MIDI Controllers (Rs 5,000-1 lakh): Akai MPK, Novation Launchkey, Arturia KeyLab - 18% GST
- 🎺 Electronic Wind (Rs 50,000-2 lakh): Roland Aerophone, Yamaha YDS-150 - 18% GST
- 🎼 Workstations (Rs 1-5 lakh): Yamaha Montage, Korg Kronos, Roland Fantom - 18% GST
Electronic Instrument Price Examples (18% GST):
- 🎹 Korg Minilogue XD (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- 🎸 Fender Player Stratocaster (Rs 75,000): Rs 75,000 + Rs 13,500 GST = Rs 88,500 total
- 🥁 Roland TD-17KVX E-Drums (Rs 1.2 lakh): Rs 1.2L + Rs 21.6K GST = Rs 1.416 lakh total
- 🎛️ Akai MPK Mini (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
- 🎼 Yamaha Montage 8 (Rs 3.5 lakh): Rs 3.5L + Rs 63K GST = Rs 4.13 lakh total
- 🎺 Roland Aerophone AE-10 (Rs 75,000): Rs 75,000 + Rs 13,500 GST = Rs 88,500 total
🎼 MUSIC BOXES & MECHANICAL INSTRUMENTS - HSN 9208 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9208 10 00 | Music boxes | 18% | Mechanical music boxes, wind-up music boxes, musical jewelry boxes |
| 9208 90 00 | Other musical instruments (fairground organs, mechanical organs, etc.) | 18% | Fairground organs, mechanical street organs, barrel organs |
⚙️ PARTS & ACCESSORIES - HSN 9209 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9209 10 00 | Metronomes, tuning forks, pitch pipes | 18% | Mechanical metronomes, electronic metronomes, tuning forks, pitch pipes |
| 9209 20 00 | Mechanisms for music boxes | 18% | Music box movements, mechanical music mechanisms |
| 9209 30 00 | Musical instrument strings | 18% | Guitar strings, violin strings, sitar strings (D'Addario, Ernie Ball, GHS) |
| 9209 91 00 | Parts and accessories for pianos | 18% | Piano keys, hammers, pedals, dampers, piano benches |
| 9209 92 00 | Parts and accessories for string instruments (9202) | 18% | Guitar bridges, tuning pegs, violin bows, guitar picks, capos |
| 9209 94 00 | Parts and accessories for wind instruments (9205) | 18% | Reeds (clarinet, saxophone), mouthpieces, valves, cleaning swabs |
| 9209 99 10 | Parts and accessories for electronic instruments | 18% | Synthesizer modules, effects pedals, MIDI cables, drum pads |
| 9209 99 20 | Drumheads, drum skins | 18% | Drum heads (Remo, Evans, Aquarian), tabla skins |
| 9209 99 30 | Plectrums (guitar picks) | 18% | Guitar picks, thumb picks, finger picks |
| 9209 99 90 | Other parts and accessories | 18% | Music stands, instrument cases, guitar straps, drumsticks |
⚙️ All Parts & Accessories - Uniform 18% GST
ALL musical instrument parts, accessories, and consumables attract 18% GST - strings, reeds, drumheads, tuners, metronomes, cases, stands, etc.
Common Parts & Accessories (All 18% GST):
- 🎸 Guitar Strings (Rs 200-1,000): D'Addario, Ernie Ball, Elixir - 18% GST
- 🎻 Violin Strings (Rs 500-3,000): D'Addario, Thomastik-Infeld - 18% GST
- 🎺 Saxophone Reeds (Rs 300-1,500): Vandoren, Rico, D'Addario - 18% GST
- 🥁 Drum Heads (Rs 1,000-5,000): Remo, Evans, Aquarian - 18% GST
- 🎛️ Guitar Effects Pedals (Rs 3,000-30,000): Boss, TC Electronic, Electro-Harmonix - 18% GST
- 🎼 Metronomes (Rs 500-5,000): Mechanical, digital metronomes - 18% GST
- 🎸 Guitar Capos (Rs 300-2,000): Kyser, Shubb, D'Addario - 18% GST
- 🎹 Keyboard Stands (Rs 1,000-5,000): X-stands, Z-stands - 18% GST
Parts & Accessories Price Examples (18% GST):
- 🎸 D'Addario Guitar Strings (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
- 🎺 Vandoren Saxophone Reeds Box (Rs 1,200): Rs 1,200 + Rs 216 GST = Rs 1,416 total
- 🥁 Remo Drum Head (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
- 🎛️ Boss DS-1 Distortion Pedal (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 🎼 Korg TM-60 Tuner-Metronome (Rs 2,500): Rs 2,500 + Rs 450 GST = Rs 2,950 total
- 🎸 Fender Guitar Case (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
🪘 INDIGENOUS HANDMADE INSTRUMENTS - NIL GST (0%) EXEMPTION
🇮🇳 Government Support for Traditional Artisans - Complete GST Exemption
Indigenous handmade musical instruments attract NIL GST (0%) under GST Notification No. 12/2017 (amended) to preserve traditional craftsmanship and support artisan communities!
📋 What Qualifies as "Indigenous Handmade" Instrument?
- ✅ Handcrafted: Made entirely by hand by traditional artisans (not factory/machine-made)
- ✅ Traditional Techniques: Using age-old methods passed through generations
- ✅ Natural Materials: Made from wood, bamboo, animal skin, metal using traditional processes
- ✅ Artisan Identity: Made by recognized craftsmen/artisan communities
- ✅ Cultural Heritage: Instruments used in Indian classical music traditions
🎵 Instruments Eligible for NIL GST (0%) - Indigenous Handmade:
| Instrument Type | Examples | NIL GST Condition |
|---|---|---|
| String Instruments | Sitar, veena, tanpura, sarangi, ektara, dotara | Handmade by traditional craftsmen |
| Wind Instruments | Bansuri (bamboo flute), shehnai, nadaswaram, pungi | Handcrafted using traditional methods |
| Percussion | Tabla, mridangam, pakhawaj, dholak, dhol, ghatam, kanjira | Made by expert artisan tabla/percussion makers |
| Folk Instruments | Ektara, dotara, ravanhatta, santoor, harmonium (traditional) | Village artisans using age-old techniques |
❌ What Does NOT Qualify for NIL GST (18% GST Applicable):
- ❌ Factory-Made: Instruments mass-produced in factories (even if traditional design)
- ❌ Branded Commercial: Instruments sold by commercial brands with branding
- ❌ Machine-Assisted: Instruments where significant machine/automation used
- ❌ Modern Materials: Instruments using synthetic materials, plastics
- ❌ Imported: Instruments imported from other countries (18% IGST)
🏛️ Why GST Exemption for Indigenous Instruments?
- 🎭 Cultural Preservation: Protect India's rich musical heritage and traditional craftsmanship
- 👨🎨 Artisan Support: Support livelihood of traditional instrument makers (often from marginalized communities)
- 🎵 Classical Music: Encourage Indian classical music education and practice
- 💰 Affordability: Make traditional instruments affordable for students and practitioners
- 🌍 Heritage Value: Recognize instruments as cultural artifacts, not just commercial goods
📍 Major Traditional Instrument Making Centers (NIL GST Artisans):
- 🪕 Miraj (Maharashtra): Famous for sitar, tanpura, veena making (centuries-old tradition)
- 🥁 Kolkata (West Bengal): Traditional tabla makers (expert craftsmen)
- 🎺 Thanjavur (Tamil Nadu): Veena makers, mridangam makers
- 🪈 Varanasi (UP): Shehnai, bansuri, tabla makers
- 🪘 Delhi: Tabla makers (Delhi Gharana tradition)
💰 Price Comparison - Handmade (NIL GST) vs Commercial (18% GST):
| Instrument | Handmade Artisan (NIL GST) | Factory/Commercial (18% GST) |
|---|---|---|
| Tabla Set | Rs 25,000 (no GST) = Rs 25,000 final | Rs 25,000 + Rs 4,500 GST = Rs 29,500 final |
| Sitar | Rs 40,000 (no GST) = Rs 40,000 final | Rs 40,000 + Rs 7,200 GST = Rs 47,200 final |
| Bansuri | Rs 1,500 (no GST) = Rs 1,500 final | Rs 1,500 + Rs 270 GST = Rs 1,770 final |
| Mridangam | Rs 30,000 (no GST) = Rs 30,000 final | Rs 30,000 + Rs 5,400 GST = Rs 35,400 final |
📋 Documentation for NIL GST Claim (Artisans/Sellers):
- 📜 Artisan Certificate: Certificate/ID from state handicraft board or artisan association
- 📜 Manufacturing Declaration: Self-declaration that instrument is handmade using traditional methods
- 📜 Material Sourcing: Documentation of natural materials used (wood, bamboo, skin)
- 📜 GST Invoice: Invoice mentioning "Indigenous Handmade Musical Instrument - NIL GST"
- 📜 Audit Trail: Maintain records of artisan purchases and handmade certification
📊 GST RATE HISTORY - Musical Instruments (2017-2026)
📉 GST Rate Reduction Timeline - From 28% to 18%
Musical instruments have seen SIGNIFICANT GST rate reduction since GST implementation, making music education more affordable!
GST Rate Evolution (2017-2026):
| Period | GST Rate | Change | Rationale |
|---|---|---|---|
| July 2017 - December 2023 | 28% | Initial rate (luxury classification) | Musical instruments classified as luxury/leisure goods |
| January 2024 - Present (Feb 2026) | 18% | ↓ Reduced by 10 percentage points | Support music education, encourage learning |
| Indigenous Handmade (All Periods) | NIL (0%) | Always exempted | Cultural heritage, artisan support |
💰 Impact of Rate Reduction (28% → 18%):
- 🎸 Guitar (Rs 20,000): Earlier Rs 25,600 (28% GST) → Now Rs 23,600 (18% GST) = Rs 2,000 savings
- 🎹 Keyboard (Rs 30,000): Earlier Rs 38,400 (28% GST) → Now Rs 35,400 (18% GST) = Rs 3,000 savings
- 🥁 Drum Kit (Rs 50,000): Earlier Rs 64,000 (28% GST) → Now Rs 59,000 (18% GST) = Rs 5,000 savings
- 🎺 Saxophone (Rs 80,000): Earlier Rs 1.024L (28% GST) → Now Rs 94,400 (18% GST) = Rs 7,600 savings
🎓 Why Rate Was Reduced (2024 GST Council Decision):
- 📚 Education Focus: Musical instruments are educational tools, not pure luxury items
- 🎵 Music Industry Growth: Support India's growing music education sector
- 💰 Affordability: 28% GST made instruments unaffordable for students and beginners
- 🌍 International Comparison: Most countries tax musical instruments at 15-20% (not 28%)
- 📊 Industry Demand: Music retailers, schools, artists lobbied for rate reduction
⚠️ IMPORTANT: Use ONLY 18% Rate for 2026!
- ✅ Current Rate (Feb 2026): 18% GST on ALL modern/commercial musical instruments
- ❌ Old Rate (Pre-2024): 28% GST is OBSOLETE - do NOT use!
- ✅ Indigenous Handmade: NIL GST (0%) - unchanged since 2017
- 📅 No Further Changes: 18% rate expected to remain stable (no reduction planned)
❓ Frequently Asked Questions (FAQs) - HSN Chapter 92
Q1: What is the current GST rate on musical instruments in India (2026)?
Answer: Musical instruments attract 18% GST uniformly as of February 2026 (reduced from 28% in January 2024). Indigenous handmade instruments attract NIL GST (0%).
Complete GST Rate Structure (2026):
| Instrument Category | GST Rate | Examples |
|---|---|---|
| Pianos & Keyboards | 18% | Yamaha, Casio, Roland keyboards/pianos |
| Guitars (Acoustic/Electric) | 18% | Yamaha, Fender, Gibson guitars |
| Wind Instruments | 18% | Flutes, saxophones, trumpets, clarinets |
| Drums & Percussion | 18% | Pearl, Yamaha drum kits, cymbals |
| Electronic Instruments | 18% | Synthesizers, electronic drums, MIDI controllers |
| Indigenous Handmade | NIL (0%) | Handmade tabla, sitar, bansuri, mridangam |
| Parts & Accessories | 18% | Strings, reeds, drumheads, tuners, cases |
Key Points:
- ✅ Standard 18% GST: ALL modern/commercial musical instruments
- ✅ NIL GST (0%): Indigenous handmade traditional instruments only
- 📉 Rate History: Reduced from 28% (2017-2023) to 18% (2024 onwards)
- 📅 Current Status: 18% rate stable as of February 2026
Q2: What is the difference between 18% GST and NIL GST for musical instruments?
Answer: Factory-made/commercial musical instruments attract 18% GST, while indigenous handmade instruments crafted by traditional artisans attract NIL GST (0%) to support cultural heritage.
18% GST Instruments (Commercial/Factory-Made):
- 🏭 Manufactured: Mass-produced in factories using machines/automation
- 🏷️ Branded: Sold under commercial brand names (Yamaha, Fender, Roland, etc.)
- 🌍 Modern Design: Contemporary materials (plastics, synthetic, modern electronics)
- 📦 Packaged: Retail packaging, warranty cards, brand support
- 💰 Example: Yamaha guitar Rs 20,000 + Rs 3,600 GST = Rs 23,600 total
NIL GST (0%) Instruments (Indigenous Handmade):
- 👨🎨 Handcrafted: Made entirely by hand by traditional artisans
- 🎭 Traditional: Using age-old techniques passed through generations
- 🌿 Natural Materials: Wood, bamboo, animal skin, metal (traditional methods)
- 🇮🇳 Cultural Heritage: Instruments for Indian classical music (tabla, sitar, bansuri)
- 💰 Example: Handmade tabla Rs 25,000 + Rs 0 GST = Rs 25,000 total
How to Identify Indigenous Handmade vs Commercial:
| Aspect | Indigenous Handmade (NIL GST) | Commercial (18% GST) |
|---|---|---|
| Manufacturing | Hand-crafted by artisan | Factory/machine production |
| Branding | No brand, artisan signature | Commercial brand (Yamaha, etc.) |
| Materials | Traditional natural materials | Modern/synthetic materials |
| Location | Artisan workshops (Miraj, Kolkata) | Factory production units |
| GST Rate | NIL (0%) | 18% |
Examples - Same Instrument, Different GST:
- 🥁 Tabla: Handmade by Kolkata artisan (NIL GST) vs Factory tabla (18% GST)
- 🎸 Sitar: Miraj craftsman handmade (NIL GST) vs Branded commercial sitar (18% GST)
- 🪈 Bansuri: Village artisan bamboo flute (NIL GST) vs Modern factory flute (18% GST)
Q3: Can music retailers and dealers claim ITC on musical instruments purchased for resale?
Answer: Yes, music retailers can claim FULL 18% ITC on musical instruments purchased for resale (HSN 9201-9209) as they are used for taxable supply.
ITC Flow for Music Retailers:
- 📦 Purchase: Retailer buys instruments from distributor/manufacturer at Rs 10 lakh (pays Rs 1.8 lakh GST)
- 🏪 Sale: Retailer sells instruments to customers at Rs 15 lakh (collects Rs 2.7 lakh GST)
- 💰 ITC Claim: Rs 1.8 lakh input GST claimed against Rs 2.7 lakh output GST
- ✅ Net GST Payable: Rs 2.7 lakh - Rs 1.8 lakh = Rs 90,000 to government
✅ ITC Available (Music Business Scenarios):
- 🏪 Music Stores: Full ITC on guitars, keyboards, drums purchased for resale
- 📦 Distributors: ITC on instruments purchased from manufacturers/importers
- 🏭 Manufacturers: ITC on raw materials (wood, metal, electronics, components)
- 🎓 Music Schools: ITC on instruments purchased for rental/training (commercial use)
- 🌍 Importers: ITC on IGST paid on imported instruments (customs clearance)
❌ ITC NOT Available (Scenarios):
- ❌ Personal Use: If musician/individual buys instrument for personal use - no ITC
- ❌ Indigenous Handmade: If retailer sources from NIL GST artisans - no input GST to claim
- ❌ Unregistered Small Dealers: Turnover
Music Store Business Model (ITC Benefit):
| Transaction | Amount | GST (18%) | Total |
|---|---|---|---|
| Purchase (20 guitars from Yamaha) | Rs 4 lakh | Rs 72K (input) | Rs 4.72L paid |
| Sale to Customers (20 guitars) | Rs 6 lakh | Rs 1.08L (output) | Rs 7.08L received |
| ITC Benefit | Rs 2L margin | Rs 36K net GST | Rs 1.64L net profit |
Special Case - Indigenous Handmade Instruments:
- 🪘 If Retailer Buys: Handmade tabla from artisan at Rs 20,000 (NIL GST paid)
- 🏪 Retail Sale: Sells to customer at Rs 25,000 + Rs 4,500 GST (18% on selling price)
- ❌ No ITC: Retailer cannot claim input GST (artisan charged NIL GST)
- 💰 GST Liability: Full Rs 4,500 GST payable to government (no ITC offset)
- ⚖️ Business Impact: Lower margins on handmade instruments due to no ITC benefit
Q4: What is the GST rate on guitar strings, drum heads, and other musical accessories?
Answer: ALL musical instrument parts, accessories, and consumables attract 18% GST (HSN 9209) - strings, reeds, drumheads, tuners, metronomes, cases, stands, etc.
Common Accessories with 18% GST:
| Accessory Type | HSN Code | GST Rate | Examples |
|---|---|---|---|
| Musical Strings | 9209 30 00 | 18% | Guitar, violin, sitar strings |
| Reeds | 9209 94 00 | 18% | Clarinet, saxophone reeds |
| Drum Heads | 9209 99 20 | 18% | Remo, Evans drum heads |
| Guitar Picks | 9209 99 30 | 18% | Plectrums, picks |
| Metronomes/Tuners | 9209 10 00 | 18% | Digital, mechanical metronomes |
| Effects Pedals | 9209 99 10 | 18% | Boss, TC Electronic pedals |
| Instrument Cases | 9209 99 90 | 18% | Guitar cases, keyboard bags |
| Music Stands | 9209 99 90 | 18% | Sheet music stands |
Accessory Price Examples with 18% GST:
- 🎸 D'Addario EXL110 Guitar Strings (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
- 🎸 Ernie Ball Super Slinky (Rs 600): Rs 600 + Rs 108 GST = Rs 708 total
- 🎺 Vandoren Saxophone Reeds (Rs 1,500): Rs 1,500 + Rs 270 GST = Rs 1,770 total
- 🥁 Remo Emperor Drum Head (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
- 🎛️ Boss DS-1 Distortion Pedal (Rs 5,500): Rs 5,500 + Rs 990 GST = Rs 6,490 total
- 🎼 Korg CA-2 Tuner (Rs 1,000): Rs 1,000 + Rs 180 GST = Rs 1,180 total
- 🎸 Fender Hard Case (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
- 🎹 Keyboard Stand (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
Popular Brands (All 18% GST):
- 🎸 Strings: D'Addario, Ernie Ball, Elixir, GHS, Rotosound - 18% GST
- 🎺 Reeds: Vandoren, Rico, D'Addario, Legere - 18% GST
- 🥁 Drum Heads: Remo, Evans, Aquarian - 18% GST
- 🎛️ Effects: Boss, TC Electronic, Electro-Harmonix, MXR - 18% GST
- 🎼 Tuners: Korg, Boss, TC Electronic, Snark - 18% GST
Q5: What is the import duty and GST on imported musical instruments?
Answer: Imported musical instruments attract BOTH customs duty AND IGST. Total tax typically 28-35% on CIF value (Cost + Insurance + Freight).
Import Tax Structure:
| Tax Component | Rate | Calculation Basis |
|---|---|---|
| Basic Customs Duty (BCD) | 10% | On CIF value |
| Social Welfare Surcharge | 10% of BCD | On customs duty amount |
| IGST (Integrated GST) | 18% | On (CIF + BCD + SWS) |
| Total Effective Tax | ~30% | On CIF value (all taxes combined) |
Import Tax Calculation Example (Gibson Les Paul):
- 🎸 Instrument: Gibson Les Paul Standard imported from USA
- 🌍 CIF Value: USD 2,500 = Rs 2.08 lakh (at Rs 83/USD)
- → Step 1 - Basic Customs Duty (10%): Rs 2.08L × 10% = Rs 20,800
- → Step 2 - Social Welfare Surcharge (10% of BCD): Rs 20,800 × 10% = Rs 2,080
- → Step 3 - Assessable Value: Rs 2.08L + Rs 20.8K + Rs 2.08K = Rs 2.31 lakh
- → Step 4 - IGST (18%): Rs 2.31L × 18% = Rs 41,580
- → Total Tax at Import: Rs 20.8K + Rs 2.08K + Rs 41.58K = Rs 64,460
- → Total Landed Cost: Rs 2.08L + Rs 64.46K = Rs 2.72 lakh
- → Effective Tax Rate: 31% on CIF value!
ITC on IGST (Authorized Dealers):
- ✅ Registered Dealers: Can claim Rs 41,580 IGST as ITC (used for taxable sales)
- ❌ Customs Duty: Rs 20.8K + Rs 2.08K = Rs 22.88K NOT eligible for ITC (absorbed as cost)
- 💰 Net Cost: Rs 2.08L CIF + Rs 22.88K customs = Rs 2.31L (IGST recoverable via ITC)
Why Imported Instruments Are Expensive:
- 🌍 Import Taxes: 30%+ total tax on imported instruments
- 💎 Brand Premium: Premium brands (Gibson, Fender USA) have higher base prices
- 🏪 Dealer Margins: Authorized dealers add 15-20% margin
- 📊 Example: Gibson Les Paul costs Rs 2.5-3 lakh in India vs USD 2,000-2,500 (Rs 1.66-2.08L) in USA
Popular Imported Brands (All 30%+ Import Tax):
- 🎸 Guitars: Gibson, Fender (USA models), PRS, Ibanez Prestige - 30%+ import tax
- 🥁 Drums: DW Drums, Ludwig USA, Tama Star - 30%+ import tax
- 🎹 Keyboards: Nord, Moog, Dave Smith Instruments - 30%+ import tax
- 🎺 Wind: Selmer Paris, Yamaha Custom (Japan) - 30%+ import tax
📌 Key Takeaways - HSN Chapter 92 GST Rates 2026
- 🎸 All Modern Instruments: 18% GST (guitars, keyboards, drums, wind instruments)
- 🪘 Indigenous Handmade: NIL GST (0%) - tabla, sitar, bansuri by traditional artisans
- 📉 Rate Reduction: Reduced from 28% (2017-2023) to 18% (January 2024 onwards)
- ⚙️ Parts & Accessories: 18% GST (strings, reeds, drumheads, tuners, cases)
- 🎛️ Electronic Instruments: 18% GST (synthesizers, electric guitars, e-drums)
- 💰 ITC Available: Full 18% ITC for music retailers, dealers, schools
- 🌍 Import Tax: 30%+ total (10% customs + 18% IGST)
- 🎓 Education Support: Lower 18% GST makes music education more affordable
- 🏛️ Cultural Heritage: NIL GST preserves traditional Indian instrument-making
- ❌ No Exemptions: Commercial instruments have no GST concessions (uniform 18%)
🔍 Need Exact GST Rates for Your Products?
Search 1,195+ HSN codes across all chapters with instant GST rate results
🚀 Use Complete HSN Finder Tool🚀 Popular Services
🏢 Business Registration
Start your business legally
Need Expert Help?
We're here to assist you with
Available 24/7 • Quick Response