9305 HSN Code: 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 purposes. With HSN Sub Chapter 9305, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Accessories for firearms.

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New GST Rate for HSN Code 9305

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

93

HSN Code

HSN Description

Parts and accessories of articles of headings 9301 to 9304

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 9305

Following tariff HSN codes fall under Accessories for firearms.

Tariff HSN

Description

Of revolvers or pistols

Tariff HSN

Description

Of shotguns or rifles of heading 9303 : Shotgun barrels

Tariff HSN

Description

Of shotguns or rifles of heading 9303 : Other

Tariff HSN

Description

Other : Of military weapons of heading 9301

Tariff HSN

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 9305 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,142 Cr

−20.65% vs FY 2023-24

0.0308% of India’s total exports

India’s Imports

FY 2024-25

₹189 Cr

+59.79% vs FY 2023-24

0.0031% of India’s total imports

Trade Balance

FY 2024-25

₹953 Cr

Trade Surplus

Surplus rank #188 of 1233 subchapters

% of Chapter 93

FY 2024-25

23.78%

Share of Chapter 93’s total exports in FY 2024-25

Import side: 18.98% of Chapter 93’s imports

Rank Within Chapter 93

FY 2024-25

#2 of 7

Position by export value among subchapters in Chapter 93

Import-side rank: #2 of 7

At a glance

14.04%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#359

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+104.38%

Peak Growth Year

FY 2020-21 · strongest single-year move

23.78%

Contribution to Ch. 93

Share of Chapter 93 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #414

Balance

+493.94

Exports

519.26 ₹ Cr

0.0226% share

YoY

66.68% of Ch. 93

Imports

25.32 ₹ Cr

0.0007% share

YoY

5.54% of Ch. 93

FY 2019-20 Exp. Rank #406

Balance

+475.17

Exports

508.58 ₹ Cr

0.0230% share

−2.06% YoY

54.45% of Ch. 93

Imports

33.41 ₹ Cr

0.0010% share

+31.95% YoY

7.67% of Ch. 93

FY 2020-21 Exp. Rank #300

Balance

+1,004.83

Exports

1,039.45 ₹ Cr

0.0483% share

+104.38% YoY

68.23% of Ch. 93

Imports

34.62 ₹ Cr

0.0012% share

+3.62% YoY

6.80% of Ch. 93

FY 2021-22 Exp. Rank #290

Balance

+1,385.72

Exports

1,438.05 ₹ Cr

0.0458% share

+38.35% YoY

76.39% of Ch. 93

Imports

52.33 ₹ Cr

0.0011% share

+51.16% YoY

5.39% of Ch. 93

FY 2022-23 Exp. Rank #289

Balance

+1,523.40

Exports

1,623.63 ₹ Cr

0.0448% share

+12.91% YoY

63.87% of Ch. 93

Imports

100.23 ₹ Cr

0.0017% share

+91.53% YoY

10.94% of Ch. 93

FY 2023-24 Exp. Rank #320

Balance

+1,321.20

Exports

1,439.78 ₹ Cr

0.0398% share

−11.32% YoY

50.73% of Ch. 93

Imports

118.58 ₹ Cr

0.0021% share

+18.31% YoY

9.91% of Ch. 93

FY 2024-25 Exp. Rank #359

Balance

+952.96

Exports

1,142.44 ₹ Cr

0.0308% share

−20.65% YoY

23.78% of Ch. 93

Imports

189.48 ₹ Cr

0.0031% share

+59.79% YoY

18.98% of Ch. 93

CAGR · 7-Year

Exports

14.04% /yr

Imports

39.86% /yr

Consistently Surplus
Chapter 93 total

reference, FY 2024-25

Export

₹4,804.34 Cr

Import

₹998.35 Cr

Trade Balance

+3,805.99

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9305 ranks #359 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9305 and GST compliance.

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.

Important Disclaimer

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.