---
title: "HSN Code for Of shotguns or rifles of heading 9303 : Other | HSN 93052090 GST Rate"
description: "Find HSN and GST Rates for 93052090 related to Of shotguns or rifles of heading 9303 : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-93052090/"
---

# HSN Code 93052090: Of shotguns or rifles of heading 9303 : Other

- [Section 19: Guide to HSN Section 19](https://busy.in/hsn/section-19/)
- [Chapter 93: Arms & Ammunition, Etc](https://busy.in/hsn/chapter-93/)
- [Sub-chapter 9305: Accessories for firearms](https://busy.in/hsn/sub-chapter-9305/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of shotguns or rifles of heading 9303 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 93052090 ?

It includes Seats Of A Kind Used For Aircraft

### How should mixed supplies be billed when Of shotguns or rifles of heading 9303 : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of shotguns or rifles of heading 9303 : Other; Nil for exempt items if applicable).

### Any common misclassification issue with Of shotguns or rifles of heading 9303 : Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Of shotguns or rifles of heading 9303 : Other?

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.

### How much GST applies to Of shotguns or rifles of heading 9303 : Other?

Under HSN 93052090, Of shotguns or rifles of heading 9303 : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Of shotguns or rifles of heading 9303 : Other?

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.

### Can we claim ITC on inputs used to trade Of shotguns or rifles of heading 9303 : Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 93052090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹15 Cr (+18.60% YoY) — 0.0004% of India's total exports
- Imports: ₹12 Cr (−36.38% YoY) — 0.0002% of India's total imports
- Trade balance: ₹3 Cr (Surplus); surplus rank #4008 of 12657 HSN codes
- Share of Sub-Chapter 9305: 1.35% of its exports; import side 6.46%
- Rank within Sub-Chapter 9305: #2 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: -15.91% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5221 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +228.99% in FY 2021-22
- Contribution to Sub-Ch. 9305: 1.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 93052090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9305 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9305 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 43.47 | 0.0019% | — | 8.37% | 4.94 | 0.0001% | — | 19.51% | +38.53 | #3075 |
| FY 2019-20 | 29.43 | 0.0013% | −32.30% | 5.79% | 2.51 | 0.0001% | −49.19% | 7.51% | +26.92 | #3618 |
| FY 2020-21 | 21.18 | 0.0010% | −28.03% | 2.04% | 6.05 | 0.0002% | +141.04% | 17.48% | +15.13 | #4115 |
| FY 2021-22 | 69.68 | 0.0022% | +228.99% | 4.85% | 3.43 | 0.0001% | −43.31% | 6.55% | +66.25 | #2885 |
| FY 2022-23 | 35.31 | 0.0010% | −49.33% | 2.17% | 3.63 | 0.0001% | +5.83% | 3.62% | +31.68 | #3941 |
| FY 2023-24 | 12.96 | 0.0004% | −63.30% | 0.90% | 19.24 | 0.0003% | +430.03% | 16.23% | −6.28 | #5376 |
| FY 2024-25 | 15.37 | 0.0004% | +18.60% | 1.35% | 12.24 | 0.0002% | −36.38% | 6.46% | +3.13 | #5221 |

- CAGR (7-year): exports -15.91%/yr, imports 16.33%/yr (consistently Surplus)

## Key trade insights: HSN Code 93052090 export-import analysis

### Export decline: -15.91% CAGR over 7 years

India's exports under HSN Code 93052090 have declined at a compound annual rate of -15.91% over 7 fiscal years, falling from ₹43.47 Crore in FY 2018-19 to ₹15.37 Crore in FY 2024-25.

### HSN Code 93052090 ranked #5221 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 93052090 ranks #5221 out of 12657 HSN codes by total export value. Within Sub-Chapter 9305, it ranks #2 of 5. By trade surplus, it ranks #4008 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 93052090 exports

The strongest single-year export movement for HSN Code 93052090 was recorded in FY 2021-22, when exports surged by 228.99% over the prior year.

### India maintains a trade surplus of ₹3.13 Crore in HSN Code 93052090 goods

In FY 2024-25, India's exports of ₹15.37 Cr exceeded imports of ₹12.24 Cr, resulting in a trade surplus of ₹3.13 Crore — ranking #4008 of 12657 by surplus magnitude.

### Import growth of 16.33% CAGR signals rising demand for Of shotguns or rifles of heading 9303 : Other

India's imports under HSN Code 93052090 have grown at 16.33% CAGR, reaching ₹12.24 Crore in FY 2024-25.

### HSN Code 93052090 contributes 1.35% of Sub-Chapter 9305 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 9305, HSN Code 93052090 ranks #2 by export value — accounting for 1.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.46% share (rank #1).

## Related HSN Codes in Sub-Chapter 9305

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 93051000: Of Revolvers Or Pistols](https://busy.in/hsn/hsn-93051000/) | ₹615 Cr |
| #2 | HSN Code 93052090: Of shotguns or rifles of heading 9303 : Other (this hsn code) | ₹15 Cr |
| — | [HSN Code 93052010: Shotgun barrels](https://busy.in/hsn/hsn-93052010/) | Nil |
| — | [HSN Code 93059100: Other : Of military weapons of heading 9301](https://busy.in/hsn/hsn-93059100/) | Nil |
| — | [HSN Code 93059900: Parts & Accessories of Arms and Ammunition \| Other](https://busy.in/hsn/hsn-93059900/) | Nil |