Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9304 specifically identifies other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 9304 on all Tax Invoices for other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
✓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 9304

"Classifying other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 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."