A Comprehensive Guide to File GSTR-9
20 Jan, 2025
By Online Legal India
Published On 20 Jan 2025
Category GST
Arms and military weapons play a crucial role in national defense, law enforcement, and security. For businesses involved in the production, sale, or distribution of such products, understanding the correct HSN code and applicable GST rate is essential for ensuring compliance with India’s tax regulations. Chapter 93 of the Harmonized System of Nomenclature (HSN) specifically addresses arms, military weapons, and related items, providing clear classifications to determine the applicable tax rates.
Additionally, obtaining GST registration is vital for businesses dealing with taxable goods like arms and military weapons. GST registration ensures smooth transactions, proper tax reporting, and legal compliance.
In this blog, we will delve into the HSN codes and GST rates for arms, military weapons, and accessories under Chapter 93. By understanding the proper classification, tax rates, and the importance of GST registration, businesses in the defense, security, and law enforcement sectors can ensure tax compliance, streamline operations, and avoid potential legal complications.
HSN Code/ GST Rate for Goods- Chapter 93
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Military weapons other than revolvers, pistols | 9301 | 93011100, 93011900, 93012000, 93019000 |
| 28% | Revolvers and pistols, other than those of heading 9303 or 9304 | 9302 | 93020000 |
| 18% | 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) | 9303 | 93031000, 93032000, 93033000, 93039000 |
| 18% | Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 | 9304 | 93040000 |
| 18% | Parts and accessories of articles of headings 9301 to 9304 | 9305 | 93051000, 93052010, 93052090, 93059100, 93059900 |
| 18% | 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 | 9306 | 93062100, 93062900, 93063000, 93069000 |
| 18% | Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor | 9307 | 93070000 |
Disclaimer: The GST rates, HSN codes, and related information in this document have been compiled based on the author's understanding and are subject to periodic updates in accordance with current laws. This content is for informational purposes only and does not constitute professional advice or a formal recommendation. While reasonable care has been taken in preparing this material, errors or omissions may still exist. Online Legal India shall not be held liable for any loss or damage resulting from reliance on inaccurate or incomplete information provided herein.
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