Arms and ammunition, parts and accessories

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
9301 Military weapons other than revolvers, pistols 9% 9% 18% Nil
9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, pistols and revolvers for firing blank ammunition, captive bolt humane killers, line-throwing guns, sporting shotguns and rifles, muzzle loading firearms, very pistols and other devices designed to project only signal flares) 9% 9% 18% Nil
9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9301 to 9304 9% 9% 18% Nil
9305 Parts and accessories of items of heading 9301 to 9304 9% 9% 18% Nil
9306 Bombs, grenades, torpedoes, mines, missiles and similar ammunitions of war and parts thereof; cartridges and other ammunitions and projectiles and parts thereof, including shot and cartridge ward 9% 9% 18% Nil
9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths thereof 9% 9% 18% Nil
9302 Revolvers and pistols, other than those of heading 9303 or 9304 14% 14% 28% Nil