GST Rates Chapter 93
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 93 : ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF | ||
| GST RATES | ||
| 18% : | All goods not specified elsewhere | |
| 1. | Military weapons other than revolvers, pistols [9301]. | |
| 2. | 9303 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) | |
| 3. | 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307. | |
| 4. | 9305 Parts and accessories of articles of headings 9301 to 9304. | |
| 5. | 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. | |
| 6. | 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. | |
| 28% : | 1. | 9302 Revolvers and pistols, other than those of heading 9303 or 9304. |