Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles
Under the Harmonized System of Nomenclature (HSN), the code 9303 specifically identifies other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Arms category. AasanKhata automatically monitors these shifts for you."