GST Library
2 Col
3 Col

Login | Register

Best GST Library

Contact Us

Subscribe (Single-user)

Subscribe (Multi-user)

GST News | Updates

GST Calendar

GST Diary (New)

GST Case Laws

GST Case Laws Sitemap

GST Notifications

Act & Rules (Single-view)

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos
GST Domains Sale
About Us
Our Services
Contact Us
TaxReply India Pvt Ltd
2.0
Subscribe Free GST updates on...

Join on twitter

7048924208

Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 93

Print

Arms and ammunition; parts and accessories thereof


NOTES :

1. This Chapter does not cover :

(a) goods of Chapter 36 (for example, percussion caps, detonators, signaling flares);

(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) armoured fighting vehicles (heading 8710);

(d) telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

(e) bows, arrows, fencing foils or toys (Chapter 95); or

(f) collectors' pieces or antiques (heading 9705 or 9706).

2. In heading 9306, the reference to "parts thereof" does not include radio or radar apparatus of heading 8526.

9301

Military weapons, other than revolvers, pistols and the arms of heading 9307

9302

Revolvers and pistols, other than those of heading 9303 or 9304

9303

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signals flares, postols killers, and revolvers for firing blank ammunition, captive-bolt humane line-throwing guns)

9304

Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307

9305

Parts and accessories of articles of headings 9301 to 9304

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

9307

Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefof