What products are classified under HSN 9303
It includes Firearms & explosive charge devices
HSN Sub Chapter 9303 represents Firearms & explosive charge devices under GST classification. This code helps businesses identify Firearms & explosive charge devices correctly for billing, taxation, and trade. With HSN Sub Chapter 9303, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Firearms & explosive charge devices.
GST Rate for Firearms & explosive charge devices under HSN Code 9303. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 93 | 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) | 18% | 18% |
Chapter: 93
Description: 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)
Following Tariff HSN code falls under Firearms & explosive charge devices:
| Tariff HSN | Description |
|---|---|
| Muzzle-loading firearms | |
| Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | |
| Other sporting, hunting or target-shooting rifles | |
| Other |
Muzzle-loading firearms
Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
Other sporting, hunting or target-shooting rifles
Other
It includes Firearms & explosive charge devices
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
If your outward supply of Firearms & explosive charge devices is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Use a delivery challan for sending Firearms & explosive charge devices to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
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.