GST Registration Guide to GST Chapter 93 | Get Enrolled Now

Important Notes of GST Chapter 93 of GST Registration;

This Chapter 93 of GST doesn’t cover:

  • products of Chapter 36 (for instance, percussion covers, detonators, flagging flares);
  • portions of general use, as characterized in Note 2 to Section XV, of base metal (Section XV), or comparative products of plastics (Chapter 39);
  • heavily clad battling vehicles (heading 8710);
  • scopes or other optical gadgets reasonable for use with arms, except if mounted on a gun or gave the gun on which they are intended to be mounted (Chapter 90)
  • bows, bolts, fencing foils or toys (Chapter 95); or
  • gatherers’ pieces or collectibles (heading 9705 or 9706).

In heading 9306, the reference to “parts thereof” does exclude radio or radar mechanical assembly of heading 8526.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
9301MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING18% 01/07/2017 
930110ARTILLERY WEAPONS (FOR EXAPLE, GUNDS, HOWITZERS AND MORTARS)18% 01/07/2017 
93011010SELF PROPELLED18% 01/07/2017 
93011090OTHER18% 01/07/2017 
93012000MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 9307 – ROCKET LAUNCHERS; FLAME-THROWERS; GRENADE LAUNCHERS; TORPEDO TUBES AND SIMILAR PROJECTORS18% 01/07/2017 
93019000MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 9307 – OTHER18% 01/07/2017 
9302REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 930428% 01/07/2017 
93020000REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 930428% 01/07/2017 
9303OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIR18% 01/07/2017 
93031000OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIR18% 01/07/2017 
93032000OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIR18% 01/07/2017 
93033000OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIR18% 01/07/2017 
93039000OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIR18% 01/07/2017 
9304OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 930718% 01/07/2017 
93040000OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 930718% 01/07/2017 
9305PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 930418% 01/07/2017 
93051000PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 OF REVOLVERS OR PISTOLS18% 01/07/2017 
930520OF SHOTGUNDS OR RIFLES OF HEADING 930318% 01/07/2017 
93052010SHOTGUN BARRELS18% 01/07/2017 
93052090OTHER18% 01/07/2017 
93059100PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 – OTHER : OF MILITARY WEAPONS OF HEADING 930118% 01/07/2017 
93059900PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 – OTHER : OTHER18% 01/07/2017 
9306BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS – SHOTGUN CARTRIDGES AND PARTS THEREOF; AIR GUN PELLETS18% 01/07/2017 
93061000BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS CARTRIDGES FOR RIVETING OR SIMILAR TOOLS OR FOR CAPTIVE-BOLT18% 01/07/2017 
93062100BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS – SHOTGUN CARTRIDGES AND PARTS THEREOF; AIR GUN PELLETS: CAR18% 01/07/2017 
93062900BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS – SHOTGUN CARTRIDGES AND PARTS THEREOF; AIR GUN PELLETS: OTH18% 01/07/2017 
93063000BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS OTHER CARTRIDGES AND PARTS THEREOF18% 01/07/2017 
93069000BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS OTHER18% 01/07/2017 
9307SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR18% 01/07/2017 
93070000SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR18% 01/07/2017 

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