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)
HSN code 920400 is
a 6-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: 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).
This code falls under Chapter 92
(Musical Instruments) of the Indian GST tariff.
The applicable GST rate is 28%
(CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 920400?
HSN 920400 refers to: 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). It belongs to Chapter 92 (Musical Instruments) of the GST tariff.
What is the GST rate for HSN code 920400?
The GST rate for HSN code 920400 is 28% — CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state supply.
Is HSN code 920400 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 920400 belong to?
HSN code 920400 belongs to Chapter 92 of the GST tariff, which covers Musical Instruments.
