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GST Rate and HSN Code for Arms & ammunition; parts & accessories thereof – Chapter 93

Important Notes of GST Chapter 93;

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 Code Description Rate (%) CESS (%) Effective Date Rate Revision
9301 MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 18% 01/07/2017
930110 ARTILLERY WEAPONS (FOR EXAPLE, GUNDS, HOWITZERS AND MORTARS) 18% 01/07/2017
93011010 SELF PROPELLED 18% 01/07/2017
93011090 OTHER 18% 01/07/2017
93012000 MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 9307 – ROCKET LAUNCHERS; FLAME-THROWERS; GRENADE LAUNCHERS; TORPEDO TUBES AND SIMILAR PROJECTORS 18% 01/07/2017
93019000 MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 9307 – OTHER 18% 01/07/2017
9302 REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304 28% 01/07/2017
93020000 REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304 28% 01/07/2017
9303 OTHER 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 FIR 18% 01/07/2017
93031000 OTHER 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 FIR 18% 01/07/2017
93032000 OTHER 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 FIR 18% 01/07/2017
93033000 OTHER 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 FIR 18% 01/07/2017
93039000 OTHER 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 FIR 18% 01/07/2017
9304 OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 9307 18% 01/07/2017
93040000 OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 9307 18% 01/07/2017
9305 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 18% 01/07/2017
93051000 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 OF REVOLVERS OR PISTOLS 18% 01/07/2017
930520 OF SHOTGUNDS OR RIFLES OF HEADING 9303 18% 01/07/2017
93052010 SHOTGUN BARRELS 18% 01/07/2017
93052090 OTHER 18% 01/07/2017
93059100 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 – OTHER : OF MILITARY WEAPONS OF HEADING 9301 18% 01/07/2017
93059900 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 – OTHER : OTHER 18% 01/07/2017
9306 BOMBS , 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 18% 01/07/2017
93061000 BOMBS , 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-BOLT 18% 01/07/2017
93062100 BOMBS , 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: CAR 18% 01/07/2017
93062900 BOMBS , 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: OTH 18% 01/07/2017
93063000 BOMBS , 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 THEREOF 18% 01/07/2017
93069000 BOMBS , 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 18% 01/07/2017
9307 SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR 18% 01/07/2017
93070000 SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR 18% 01/07/2017