--- title: "9305 HSN Code | HSN Code for Accessories for firearms in India" description: "Know more about 9305 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9305 covering Accessories for firearms." canonical: "https://busy.in/hsn/sub-chapter-9305/" --- # HSN Sub-chapter 9305: Accessories for firearms Parts and accessories of articles of headings 9301 to 9304 Part of [Chapter 93: Arms & Ammunition, Etc](https://busy.in/hsn/chapter-93/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 93051000 | [Of Revolvers Or Pistols](https://busy.in/hsn/hsn-93051000/) | | 93052010 | [Shotgun barrels](https://busy.in/hsn/hsn-93052010/) | | 93052090 | [Of shotguns or rifles of heading 9303 : Other](https://busy.in/hsn/hsn-93052090/) | | 93059100 | [Other : Of military weapons of heading 9301](https://busy.in/hsn/hsn-93059100/) | | 93059900 | [Parts & Accessories of Arms and Ammunition \| Other](https://busy.in/hsn/hsn-93059900/) | ## Frequently asked questions ### What products are classified under HSN 9305 It includes Accessories for firearms ### Does MRP, weight or pack size change GST treatment for 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. ### What should my invoice and records include for Accessories for firearms? 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. ### If I repair and return Accessories for firearms, how should I charge GST? 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. ### What misclassification mistakes happen with Accessories for firearms? 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. ### Any import/export nuance for Accessories for firearms? 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. ### How should I document Accessories for firearms sent for job work? 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. ## India's trade performance: HSN Sub-Chapter 9305 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,142 Cr (−20.65% YoY) — 0.0308% of India's total exports - Imports: ₹189 Cr (+59.79% YoY) — 0.0031% of India's total imports - Trade balance: ₹953 Cr (Surplus); surplus rank #188 of 1233 sub-chapters - Share of Chapter 93: 23.78% of its exports; import side 18.98% - Rank within Chapter 93: #2 of 7 by export value; import-side #2 ### Key metrics - Export CAGR: 14.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #359 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +104.38% in FY 2020-21 - Contribution to Ch. 93: 23.78% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9305 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 Ch. 93 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 93 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 519.26 | 0.0226% | — | 66.68% | 25.32 | 0.0007% | — | 5.54% | +493.94 | #414 | | FY 2019-20 | 508.58 | 0.0230% | −2.06% | 54.45% | 33.41 | 0.0010% | +31.95% | 7.67% | +475.17 | #406 | | FY 2020-21 | 1,039.45 | 0.0483% | +104.38% | 68.23% | 34.62 | 0.0012% | +3.62% | 6.80% | +1,004.83 | #300 | | FY 2021-22 | 1,438.05 | 0.0458% | +38.35% | 76.39% | 52.33 | 0.0011% | +51.16% | 5.39% | +1,385.72 | #290 | | FY 2022-23 | 1,623.63 | 0.0448% | +12.91% | 63.87% | 100.23 | 0.0017% | +91.53% | 10.94% | +1,523.40 | #289 | | FY 2023-24 | 1,439.78 | 0.0398% | −11.32% | 50.73% | 118.58 | 0.0021% | +18.31% | 9.91% | +1,321.20 | #320 | | FY 2024-25 | 1,142.44 | 0.0308% | −20.65% | 23.78% | 189.48 | 0.0031% | +59.79% | 18.98% | +952.96 | #359 | - CAGR (7-year): exports 14.04%/yr, imports 39.86%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 9305 export-import analysis ### Consistent export growth: 14.04% CAGR over 7 years India's exports under HSN Sub-Chapter 9305 have grown at a compound annual rate of 14.04% over 7 fiscal years, rising from ₹519.26 Crore in FY 2018-19 to ₹1,142.44 Crore in FY 2024-25. ### HSN Sub-Chapter 9305 ranked #359 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9305 ranks #359 out of 1233 sub-chapters by total export value. Within Chapter 93, it ranks #2 of 7. By trade surplus, it ranks #188 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 9305 exports The strongest single-year export movement for HSN Sub-Chapter 9305 was recorded in FY 2020-21, when exports surged by 104.38% over the prior year. ### India maintains a trade surplus of ₹952.96 Crore in HSN Sub-Chapter 9305 goods In FY 2024-25, India's exports of ₹1,142.44 Cr exceeded imports of ₹189.48 Cr, resulting in a trade surplus of ₹952.96 Crore — ranking #188 of 1233 by surplus magnitude. ### Import growth of 39.86% CAGR signals rising demand for Accessories for firearms India's imports under HSN Sub-Chapter 9305 have grown at 39.86% CAGR, reaching ₹189.48 Crore in FY 2024-25. ### HSN Sub-Chapter 9305 contributes 23.78% of Chapter 93 exports — ranked #2 Among the 7 sub-chapters under Chapter 93, HSN Sub-Chapter 9305 ranks #2 by export value — accounting for 23.78% of the chapter's total exports in FY 2024-25. On the import side, it holds 18.98% share (rank #2). ## Related Sub-Chapters in Chapter 93 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 9306: Ammunition Parts](https://busy.in/hsn/sub-chapter-9306/) | ₹3,574 Cr | | #2 | HSN Sub-Chapter 9305: Accessories for firearms (this hsn sub-chapter) | ₹1,142 Cr | | #3 | [HSN Sub-Chapter 9307: Swords & similar arms](https://busy.in/hsn/sub-chapter-9307/) | ₹74 Cr | | #4 | [HSN Sub-Chapter 9304: Spring & air guns](https://busy.in/hsn/sub-chapter-9304/) | ₹12 Cr | | #5 | [HSN Sub-Chapter 9303: Firearms & explosive charge devices](https://busy.in/hsn/sub-chapter-9303/) | ₹2 Cr | | — | [HSN Sub-Chapter 9301: Human Hair Products](https://busy.in/hsn/sub-chapter-9301/) | Nil | | — | [HSN Sub-Chapter 9302: Revolvers and pistols](https://busy.in/hsn/sub-chapter-9302/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 9301 | [Human Hair Products](https://busy.in/hsn/sub-chapter-9301/) | | 9302 | [Revolvers and pistols](https://busy.in/hsn/sub-chapter-9302/) | | 9303 | [Firearms & explosive charge devices](https://busy.in/hsn/sub-chapter-9303/) | | 9304 | [Spring & air guns](https://busy.in/hsn/sub-chapter-9304/) | | 9306 | [Ammunition Parts](https://busy.in/hsn/sub-chapter-9306/) | | 9307 | [Swords & similar arms](https://busy.in/hsn/sub-chapter-9307/) |