Thursday, 25 May 2017

GST Rate Schedule Chapter - 93 (Arms and ammunition; parts and accessories thereof)

Chapter
93 (Arms and ammunition; parts and accessories thereof)
Nil
-


5%
-


12%
-


18%
All  goods  not  specified elsewhere
1.   Military weapons other than revolvers, pistols [9301].
2.   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 signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
3.   9304 Other arms (for example, spring, air or gas guns and                pistols, truncheons), excluding   those   of heading 9307.
4. 9305 Parts and accessories of articles of headings 9301 to 9304.
5.  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.
6. 9307 Swords, cut lasses, bayonets, lances and similar arms       and       parts thereof and scabbards and sheaths therefor.
28%
1. 9302 Revolvers and pistols, other  than those of heading 9303 or 9304.


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