HSN 9304: Firearms; (e.g. spring, air or gas guns and pistols,…

HSN code 9304 covers: Firearms; (e.g. spring, air or gas guns and pistols, truncheons), excluding those of heading no. 9307.

It is taxed at 18% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 9304 in the HSN/SAC column and 18 in the GST % column when you bill it.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.