GST Rates and HSN Code for Parts of Articles of Headings 9301 to 9304

As a small or medium business owner or startup founder in India, it’s important to understand the Goods and Services Tax (GST) rates and Harmonized System of Nomenclature (HSN) code for your products. In this article, we’ll be discussing the GST rates and HSN code for parts of articles of headings 9301 to 9304.

What are Parts of Articles of Headings 9301 to 9304?

Parts of articles of headings 9301 to 9304 refer to various types of firearms and their parts. These headings include:

Heading 9301 - Military weapons, other than revolvers, pistols and the arms of heading 9307
Heading 9302 - Revolvers and pistols, other than those of heading 9303 or 9304
Heading 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)
Heading 9304 - Parts and accessories of articles of headings 9301 to 9303

GST Rates for Parts of Articles of Headings 9301 to 9304

The GST rates for parts of articles of headings 9301 to 9304 are as follows:

18% GST applies to revolvers and pistols, other than those of heading 9303 or 9304 (HSN code 9302)
28% GST applies to 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) (HSN code 9303)
28% GST applies to parts and accessories of articles of headings 9301 to 9303 (HSN code 9304)

HSN Code for Parts of Articles of Headings 9301 to 9304

The HSN code for parts of articles of headings 9301 to 9304 is 9305. This code includes the following:

9305 10 - Parts and accessories of military weapons, other than revolvers, pistols and the arms of heading 9307
9305 20 - Parts and accessories of revolvers and pistols, other than those of heading 9303 or 9304
9305 90 - Parts and accessories of 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)

Conclusion

Understanding the GST rates and HSN code for your products is crucial for small and medium business owners and startup founders in India. Parts of articles of headings 9301 to 9304 refer to various types of firearms and their parts, and the GST rates and HSN code for these products are as follows:

18% GST applies to revolvers and pistols (HSN code 9302)
28% GST applies to other firearms and similar devices (HSN code 9303)
28% GST applies to parts and accessories of articles of headings 9301 to 9303 (HSN code 9304)

The HSN code for parts of articles of headings 9301 to 9304 is 9305, which includes parts and accessories of military weapons, revolvers and pistols, and other firearms and similar devices.