| HS | Description | Percentage |
|---|---|---|
| 93 |
Idols of wood, stone [including marble] and metals [other than those made of precious metals] |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 9301 |
Military weapons other than revolvers, pistols |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 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) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 9304 |
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 9305 |
Parts and accessories of articles of headings 9301 to 9304 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 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 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 9307 |
Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 9302 |
Revolvers and pistols, other than those of heading 9303 or 9304 |
CGST - 14% SGST - 14% IGST - 28% CESS - Nil |