GST classification of firearms places specified explosive-charge firearms under the standard tax rate following a recent notification. Heading 9303 in Schedule II classifies 'other firearms and similar devices' operating by firing an explosive charge-e.g., sporting shotguns and rifles, muzzleloading firearms, signal-flare projectors, pistols and revolvers for blank ammunition, captive-bolt humane killers and line-throwing guns-and subjects them to the GST rate specified in Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025, effective w.e.f. 22 09 2025.
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Provisions expressly mentioned in the judgment/order text.
GST classification of firearms places specified explosive-charge firearms under the standard tax rate following a recent notification.
Heading 9303 in Schedule II classifies "other firearms and similar devices" operating by firing an explosive charge-e.g., sporting shotguns and rifles, muzzleloading firearms, signal-flare projectors, pistols and revolvers for blank ammunition, captive-bolt humane killers and line-throwing guns-and subjects them to the GST rate specified in Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025, effective w.e.f. 22 09 2025.
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