Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9302 specifically identifies revolvers and pistols, other than those of heading 9303 or 9304 for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 20% + SGST 20%

Inter-State Split

IGST 40%

Compliance Check-list

✓Mention HSN 9302 on all Tax Invoices for revolvers and pistols, other than those of heading 9303 or 9304
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9302

"Classifying revolvers and pistols, other than those of heading 9303 or 9304 correctly is critical to avoid litigation. While the base rate is 40%, always check for anti-dumping duties if importing, especially under the Arms category. AasanKhata automatically monitors these shifts for you."