What products are classified under HSN 9305
It includes Accessories for firearms
HSN Sub Chapter 9305 represents Accessories for firearms under GST classification. This code helps businesses identify Accessories for firearms correctly for billing, taxation, and trade. With HSN Sub Chapter 9305, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Accessories for firearms.
GST Rate for Accessories for firearms under HSN Code 9305. 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 | 9305 | Parts and accessories of articles of headings 9301 to 9304 | 18% | 18% |
Chapter: 93
Description: Parts and accessories of articles of headings 9301 to 9304
Following Tariff HSN code falls under Accessories for firearms:
| Tariff HSN | Description |
|---|---|
| Of revolvers or pistols | |
| Of shotguns or rifles of heading 9303 : Shotgun barrels | |
| Of shotguns or rifles of heading 9303 : Other | |
| Other : Of military weapons of heading 9301 | |
| Other : Other |
Of revolvers or pistols
Of shotguns or rifles of heading 9303 : Shotgun barrels
Of shotguns or rifles of heading 9303 : Other
Other : Of military weapons of heading 9301
Other : Other
It includes Accessories for firearms
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
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.
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.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Use a delivery challan for sending Accessories for firearms 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.
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.