What products are classified under HSN 9306
It includes Ammunition Parts
HSN Sub Chapter 9306 represents Ammunition Parts under GST classification. This code helps businesses identify Ammunition Parts correctly for billing, taxation, and trade. With HSN Sub Chapter 9306, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ammunition Parts.
GST Rate for Ammunition Parts under HSN Code 9306. 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 | 9306 | Bombs , grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads | 18% | 18% |
Chapter: 93
Description: Bombs , grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
Following Tariff HSN code falls under Ammunition Parts:
| Tariff HSN | Description |
|---|---|
| Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof | |
| Shotgun cartridges and parts thereof; air gun pellets : Cartridges | |
| Shotgun cartridges and parts thereof; air gun pellets : Other | |
| Other cartridges and parts thereof | |
| Other |
Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof
Shotgun cartridges and parts thereof; air gun pellets : Cartridges
Shotgun cartridges and parts thereof; air gun pellets : Other
Other cartridges and parts thereof
Other
It includes Ammunition Parts
Use a delivery challan for sending Ammunition Parts 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.
If your outward supply of Ammunition Parts 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.
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.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
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.