What products are classified under HSN 93031000 ?
It includes Other : Of military weapons of heading 9301
HSN Code 93031000 represents Muzzle-Loading Firearms under GST classification. This code helps businesses identify Muzzle-Loading Firearms correctly for billing, taxation, and trade. With HSN Code 93031000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Muzzle-Loading Firearms.
HSN Code 93031000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 93 | Arms and ammunition; parts and accessories thereof | 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, linethrowing guns) | Muzzle-loading firearms | 9% | 9% | 18% | 0% |
Description of goods
Muzzle-loading firearms
Chapter
93 – Arms and ammunition; parts and accessories thereof
Sub Chapter
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, linethrowing guns)
Muzzle-Loading Firearms does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | |
| Other sporting, hunting or target-shooting rifles | |
| Other |
Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
Other sporting, hunting or target-shooting rifles
Other
It includes Other : Of military weapons of heading 9301
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 93031000, Muzzle-Loading Firearms attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Muzzle-Loading Firearms; Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.