Improvisation of "indigenous handmade musical instruments"


(Querist)
19 August 2019
Dear Sir, We have come up with an improvised "Khol" which traditionally is made from Mud body and bovine hide. We have done away with leather and also the mud body which is not durable. Even traditionally, there are variants in khol body such as brass body (+ leather) and from recent past with fibre body (+ leather). Understandably the manufacturing of these brass bodies today are done with making moulds from machines. In other words, everything cannot be handmade. Some lathe machining, etc will be used to some extent.
Our aim was to make it durable, tunable and cruelty-free. We have achieved all this with good sound quality. Our khol's body is made up of fibre glass made in a workshop. Nuts and bolts are used to make it tunable. A plastic ring was obtained from a small scale industry after getting it moulded in a machine.

Can anyone kindly guide us whether our khol will still be eleigible to be categorised under "Indigenous handmade musical instruments" and thus fall into GST exemption (NIL) scheme or under 92060000 as Percussion instruments?

Appreciate replies. Thank you very much in advance.



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