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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 Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage |
| 9301 | MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 9307 | |||
| 9301 10 | Artillery weapons (for example, guns, howitzers and mortars): | |||
| 9301 11 00 | Self-propelled | Restricted | 18 | |
| 9301 19 00 | Other | Restricted | 18 | |
| 9301 20 00 | Rocket launchers; flame throwers; grenade launchers; torpedo tubes and similar projectors | Restricted | 18 | |
| 9301 90 00 | Other | Restricted | 18 | |
| 9302 00 00 | Revolvers and Pistols, other than those of heading 9303 or 9304 | Restricted | 28 | |
| 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 FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS) | |||
| 9303 10 00 | Muzzle-loading firearms | Free | Import 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. |
18 |
| 9303 20 00 | Other sporting hunting or target-shooting shotguns, including combination shotgun-rifles | Restricted | 18 | |
| 9303 30 00 | Other sporting, hunting or target-shooting rifles | Restricted | 18 | |
| 9303 90 00 | Other | Restricted | 18 | |
| 9304 00 00 | Other Arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 | Restricted | However, 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 |
18 |
| 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. |
||||
| 9305 | PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 | |||
| 9305 10 00 | Of revolvers or pistols | Restricted | 18 | |
| 9305 20 | Of shotguns or rifles of heading 9303: | |||
| 9305 20 10 | Shotgun barrels | Free | Import 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. |
18 |
| 9305 20 90 | Other | Free | Import 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. |
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| Other: | ||||
| 9305 91 00 | Of military weapons of heading 9301 | Restricted | 18 | |
| 9305 99 00 | Other | Restricted | 18 | |
| 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: | ||||
| 9306 21 00 | Cartridges | Restricted | 18 | |
| 9306 29 00 | Other | Restricted | 18 | |
| 9306 30 00 | Other Cartridges and parts thereof | Restricted | 18 | |
| 9306 90 00 | Other | Restricted | 18 | |
| 9307 00 00 | SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREOF | Free | Import 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. |
18 |
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.
