HSN-Code-and-GST-on-Guns-and-Ammunition-HSN-Chapter-93

HSN Code and GST on Guns and Ammunition – HSN Chapter 93

HSN Code and GST on Guns and Ammunition – HSN Chapter 93

In this article, we look at the HSN code and GST rate for guns, weapons and ammunition which fall under Chapter 93 of HSN Code. HSN Chapter 93 does not cover:

  • Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
  • Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
  • Armoured fighting vehicles (heading 8710);
  • Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
  • Bows, arrows, fencing foils or toys (Chapter 95); or
  • Collectors’ pieces or antiques (heading 9705 or 9706)

In heading 9306 the reference to “parts thereof” does not include radio or radar apparatus of heading 8526.

Click here to read on GST Rate for Medical Equipment, Glasses & Cameras – HSN Chapter 90

HSN CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
9301MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 9307
9301 10Artillery weapons (for example, guns, howitzers and mortars):
9301 11 00Self-propelledRestricted18
9301 19 00OtherRestricted18
9301 20 00Rocket launchers; flame throwers; grenade launchers; torpedo tubes and similar projectorsRestricted18
9301 90 00OtherRestricted18
9302 00 00Revolvers and Pistols, other than those of heading 9303 or 9304Restricted28
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 FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS)
9303 10 00Muzzle-loading firearmsFreeImport subject to the condition that the requirements specified in the MHA Notification No. S.O. 667(E) dated 12.09.1985 and
Notification No. S.O. 831 (E) dated
2.8.2002 are fulfilled and also that the purchaser/user of these items shall obtain a requisite user license from the competent authority under the provisions of the existing Arms Act, 1959.
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9303 20 00Other sporting hunting or target-shooting shotguns, including combination shotgun-riflesRestricted18
9303 30 00Other sporting, hunting or target-shooting riflesRestricted18
9303 90 00OtherRestricted18
9304 00 00Other Arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307RestrictedHowever, the import of
0.177 bore air guns, and air pistols will be free for shooters registered with Rifle Clubs or District/State/National Rifles Association. Free import of 0.177 bore air guns and air
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Pistols will also be allowed to National Rifle Association of India (NRAI) for supplying the same to the eligible State Rifle Association / Clubs and the eligible shooters. NRAI shall be required to keep appropriate account of the imported
weapons.
9305PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304
9305 10 00Of revolvers or pistolsRestricted18
9305 20Of shotguns or rifles of heading 9303:
9305 20 10Shotgun barrelsFreeImport subject to the condition that the requirements specified in the MHA Notification No. S.O. 667(E) dated 12.09.1985 and
Notification No. S.O. 831 (E) dated
2.8.2002 are fulfilled and also that the purchaser/user of these items shall obtain a requisite user license from the competent authority under the provisions of the existing Arms Act, 1959.
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9305 20 90OtherFreeImport subject to the condition that the requirements specified in the MHA Notification No. S.O.18
667(E) dated 12.09.1985 and
Notification No. S.O. 831 (E) dated
2.8.2002 are fulfilled and also that the purchaser/user of these items shall obtain a requisite user license from the competent authority under the provisions of the existing Arms Act, 1959.
 Other:
9305 91 00Of military weapons of heading 9301Restricted18
9305 99 00OtherRestricted18
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 pellets:
9306 21 00CartridgesRestricted18
9306 29 00OtherRestricted18
9306 30 00Other Cartridges and parts thereofRestricted18
9306 90 00OtherRestricted18
9307 00 00SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREOFFreeImport subject to the condition that the requirements specified in the MHA Notification No. S.O. 667(E) dated 12.09.1985 and
Notification No. S.O. 831 (E) dated
2.8.2002 are fulfilled and also that the purchaser/user of these items shall obtain a requisite user license from the competent authority under the provisions of the existing Arms Act, 1959.
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Import Policy for Guns and Ammunitions into India

The policy conditions related to the import of ammunition and related parts are as follows:

  • Import of arms (including parts thereof) & ammunition is permitted freely to the following sportspersons/sports bodies:
    Renowned shooters (as defined in Policy Condition 3) on the recommendation of National Rifle Association of India (NRAI); National Rifle Association of India (NRAI) for its use and transfer to its State/district affiliates by self-certification by NRAI; Sports Authority of India (SAI) or State Sport Authorities of concerned State by self-certification and Services Sports Control Board (SSCB), Ministry of Defence. Respective recommending or certifying Bodies will maintain the required records.
  • Import of specified types of ammunition may be permitted to license arms
    dealers subject to such conditions as may be specified from time to time.
  • “Renowned Shooter” means a person who has participated in a National Shooting Championship in an Open Men’s Event or Open Women’s Event or Open Civilian’s Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association.
  • Policy for import of ‘Air Gun Pellets’ is ‘free’.
  • Despite the policy for ‘Arms and related material’ as is given in this Schedule, the import of arms and related material from Iraq shall be ‘Prohibited’.

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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