In this paper, we propose GaMMA, a state-of-the-art (SoTA) large multimodal model (LMM) designed to achieve comprehensive musical content understanding. GaMMA inherits the streamlined encoder-decoder design of LLaVA, enabling effective cross-modal learning between music and language. By incorporating audio encoders in a mixture-of-experts manner, GaMMA effectively unifies both time-series and non-time-series music understanding tasks within one set of parameters. Our approach combines carefully curated datasets at scale with a progressive training pipeline, effectively pushing the boundaries of music understanding via pretraining, supervised fine-tuning (SFT), and reinforcement learning (RL). To comprehensively assess both temporal and non-temporal capability of music LMMs, we introduce MusicBench, the largest music-oriented benchmark, comprising 3,739 human-curated multiple-choice questions covering diverse aspects of musical understanding. Extensive experiments demonstrate that GaMMA establishes new SoTA in the music domain, achieving 79.1% accuracy on MuchoMusic, 79.3% on MusicBench-Temporal, and 81.3% on MusicBench-Global, consistently outperforming previous methods.