HSN code 92040000
Tariff item in chapter 92 — Musical instruments; parts and accessories of such articles
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 digits) |
| Section | Section XVIII — Optical, medical and measuring instruments, clocks, musical instruments |
| Chapter 92 | Musical instruments; parts and accessories of such articles |
| Sub-heading 920400 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) |
| Tariff item 92040000 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) |
Full text in the GST list: Musical instruments; parts and accessories of such articles › Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
Using HSN 92040000 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9204) on B2B invoices, and a business above ₹5 crore must show 6 digits (920400) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 92040000?
HSN code 92040000 is the tariff item for: Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas).
What is the GST rate for HSN 92040000?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 92040000 before invoicing.
How many digits of HSN 92040000 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (9204) on B2B invoices. Above ₹5 crore: 6 digits (920400) on all invoices.