Section XIX: Arms and Ammunition; Parts and Accessories Thereof
| HSN Code | Description | GST Rate |
|---|---|---|
| 9301 | MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING | 18.00% |
| 9302 | REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304 | 28.00% |
| 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) | 18.00% |
| 9304 | OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 9307 | 18.00% |
| 9305 | PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS_x000D_ 9301 TO 9304 | 18.00% |
| 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 | 18.00% |
| 9307 | SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOF | 18.00% |