Chapter 93 – GST Rates and HSN Codes of Military Firearms & Weapons
The GST rates on Military Firearms & Weapons are from 18 to 28%. Check the following GST Rate Table.
The HSN Codes are listed from 9301 to 9307. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Military Firearms & Weapons
|HSN Code||Items/Services||Rate (%)||w.e.f.|
|9301||Military weapons other than revolvers, pistols||18||28/06/2017|
|9302||Revolvers and pistols, other than those of heading 9303 or 9304||28||28/06/2017|
|9303||Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)||18||28/06/2017|
|9304||Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307||18||28/06/2017|
|9305||Parts and accessories of articles of headings 9301 to 9304||18||28/06/2017|
|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||18||28/06/2017|
|9307||Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor||18||28/06/2017|
Here GST rates on Military Firearms & Weapons means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)