GoodsHSN 92
Indigenous handmade musical instruments as listed in Annexure II — GST rate 0%
0%GST
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | 92 |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, indigenous handmade musical instruments as listed in annexure ii classified under HSN 92 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST.