--- title: "9306 HSN Code | HSN Code for Ammunition Parts in India" description: "Know more about 9306 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9306 covering Ammunition Parts." canonical: "https://busy.in/hsn/sub-chapter-9306/" --- # HSN Sub-chapter 9306: Ammunition Parts 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 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 | | --- | --- | | 93061000 | [Swivel/Variable Height Seats](https://busy.in/hsn/hsn-93061000/) | | 93062100 | [Shotgun cartridges](https://busy.in/hsn/hsn-93062100/) | | 93062900 | [Shotgun cartridges, air gun pellets](https://busy.in/hsn/hsn-93062900/) | | 93063000 | [Other Cartridges And Parts Thereof](https://busy.in/hsn/hsn-93063000/) | | 93069000 | [Bombs, Grenades, and Similar Ordnance](https://busy.in/hsn/hsn-93069000/) | ## Frequently asked questions ### What products are classified under HSN 9306 It includes Ammunition Parts ### How should I document Ammunition Parts sent for job work? 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. ### Can I claim ITC on inputs and services used for Ammunition Parts? 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. ### If I repair and return Ammunition Parts, 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 are the e‑way bill and e‑invoice points while moving Ammunition Parts? 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. ### What misclassification mistakes happen with Ammunition Parts? 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. ## India's trade performance: HSN Sub-Chapter 9306 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3,574 Cr (+170.92% YoY) — 0.0965% of India's total exports - Imports: ₹728 Cr (−26.11% YoY) — 0.0119% of India's total imports - Trade balance: ₹2,846 Cr (Surplus); surplus rank #106 of 1233 sub-chapters - Share of Chapter 93: 74.39% of its exports; import side 72.91% - Rank within Chapter 93: #1 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: 60.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #176 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +170.92% in FY 2024-25 - Contribution to Ch. 93: 74.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9306 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 | 205.91 | 0.0090% | — | 26.44% | 351.86 | 0.0098% | — | 76.97% | −145.95 | #605 | | FY 2019-20 | 381.87 | 0.0173% | +85.45% | 40.88% | 291.68 | 0.0087% | −17.10% | 66.96% | +90.19 | #470 | | FY 2020-21 | 438.02 | 0.0204% | +14.70% | 28.75% | 421.44 | 0.0145% | +44.49% | 82.80% | +16.58 | #456 | | FY 2021-22 | 387.52 | 0.0123% | −11.53% | 20.59% | 852.78 | 0.0187% | +102.35% | 87.81% | −465.26 | #539 | | FY 2022-23 | 847.14 | 0.0234% | +118.61% | 33.33% | 742.74 | 0.0129% | −12.90% | 81.05% | +104.40 | #406 | | FY 2023-24 | 1,319.09 | 0.0365% | +55.71% | 46.48% | 985.12 | 0.0175% | +32.63% | 82.34% | +333.97 | #339 | | FY 2024-25 | 3,573.72 | 0.0965% | +170.92% | 74.39% | 727.88 | 0.0119% | −26.11% | 72.91% | +2,845.84 | #176 | - CAGR (7-year): exports 60.91%/yr, imports 12.88%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 9306 export-import analysis ### Consistent export growth: 60.91% CAGR over 7 years India's exports under HSN Sub-Chapter 9306 have grown at a compound annual rate of 60.91% over 7 fiscal years, rising from ₹205.91 Crore in FY 2018-19 to ₹3,573.72 Crore in FY 2024-25. ### HSN Sub-Chapter 9306 ranked #176 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9306 ranks #176 out of 1233 sub-chapters by total export value. Within Chapter 93, it ranks #1 of 7. By trade surplus, it ranks #106 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 9306 exports The strongest single-year export movement for HSN Sub-Chapter 9306 was recorded in FY 2024-25, when exports surged by 170.92% over the prior year. ### India maintains a trade surplus of ₹2,845.84 Crore in HSN Sub-Chapter 9306 goods In FY 2024-25, India's exports of ₹3,573.72 Cr exceeded imports of ₹727.88 Cr, resulting in a trade surplus of ₹2,845.84 Crore — ranking #106 of 1233 by surplus magnitude. ### Import growth of 12.88% CAGR signals rising demand for Ammunition Parts India's imports under HSN Sub-Chapter 9306 have grown at 12.88% CAGR, reaching ₹727.88 Crore in FY 2024-25. ### HSN Sub-Chapter 9306 contributes 74.39% of Chapter 93 exports — ranked #1 Among the 7 sub-chapters under Chapter 93, HSN Sub-Chapter 9306 ranks #1 by export value — accounting for 74.39% of the chapter's total exports in FY 2024-25. On the import side, it holds 72.91% share (rank #1). ## 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 (this hsn sub-chapter) | ₹3,574 Cr | | #2 | [HSN Sub-Chapter 9305: Accessories for firearms](https://busy.in/hsn/sub-chapter-9305/) | ₹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/) | | 9305 | [Accessories for firearms](https://busy.in/hsn/sub-chapter-9305/) | | 9307 | [Swords & similar arms](https://busy.in/hsn/sub-chapter-9307/) |