What products are classified under HSN 93032000 ?
It includes Parts & Accessories of Arms and Ammunition | Other
HSN Code 93032000 represents Other Sporting/Hunting Shotguns under GST classification. This code helps businesses identify Other Sporting/Hunting Shotguns correctly for billing, taxation, and trade. With HSN Code 93032000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Sporting/Hunting Shotguns.
HSN Code 93032000 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) | Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | 9% | 9% | 18% | 0% |
Description of goods
Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
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)
Other Sporting/Hunting Shotguns does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Muzzle-loading firearms | |
| Other sporting, hunting or target-shooting rifles | |
| Other |
Muzzle-loading firearms
Other sporting, hunting or target-shooting rifles
Other
It includes Parts & Accessories of Arms and Ammunition | Other
Under HSN 93032000, Other Sporting/Hunting Shotguns attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Sporting/Hunting Shotguns; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.