Chapter 92  (Chapter Notes)

Heading
No.

Description of article

Unit Rate of duty
      Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)
9201 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments        
9201 10 00 - Upright pianos u 10% - BCD: 50% concession on specified countries
IGST:
18%
9201 20 00 - Grand pianos u 10% - BCD: 50% concession on specified countries
IGST:
18%
9201 90 00 - Other u 10% - BCD: 50% concession on specified countries
IGST:
18%
9202 Other string musical instruments (for example, guitars, violins, harps)        
9202 10 00 - Played with a bow u 10% - BCD: 50% concession on specified countries
IGST:
18%
9202 90 00 - Other u 10% - BCD: 50% concession on specified countries
IGST:
18%
9203 Omitted * * *  
9204 Omitted * * *  
9205 wind musical instruments (for example,keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs        
9205 10 00 - Brass-wind instruments u 10% - BCD: 50% concession on specified countries
IGST:
18%
9205 90 - Other :        
9205 90 10 -- Flutes u 10% - BCD: NIL for specified countries
IGST:
18%
9205 90 20 -- Clarinets u 10% - BCD: NIL for specified countries
IGST:
18%
9205 90 90 -- Other u 10% - BCD: See Notifications for specified countries
IGST:
18%
9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) u 10% - BCD: NIL for specified countries
IGST:
18%
9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)        
9207 10 00 - Keyboard instruments, other than accordions u 10% - BCD: NIL for specified countries
IGST:
18%
9207 90 00 - Other u 10% - BCD: NIL for specified countries
IGST:
18%
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.        
9208 10 00 - Musical boxes u 10% - BCD: NIL for specified countries
IGST:
18%
9208 90 00 - Other u 10% - BCD: NIL for specified countries
IGST:
18%
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        
9209 30 00 - Musical instrument strings kg. 10% - BCD: NIL for specified countries
IGST:
18%
  - Other :        
9209 91 00 -- Parts and accessories of pianos kg. 10% - BCD: NIL for specified countries
IGST:
18%
9209 92 00 -- Parts and accessories for the musical instruments of heading 9202 kg. 10% - BCD: NIL for specified countries
IGST:
18%
9209 94 00 -- Parts and accessories for the musical instruments of heading 9207 kg. 10% - BCD: NIL for specified countries
IGST:
18%
9209 99 00 -- Other kg. 10% - BCD: NIL for specified countries
IGST:
18%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.