Heading · Chapter 93 · Section XIX, Arms and ammunition

HS 9301Military weapons, other than revolvers, pistols and the arms of heading

Arms and ammunition; parts and accessories thereof

Customs duty
10%
4 tariff items
GST now
18%
Import policy
Restricted
Export policy
Free
Unit
units
Duty in China
13%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9301 10Artillery weapons (for example, guns, howitzers and mortars)10%18%units
9301 20 00Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors10%18%units
9301 90 00Other10%18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Restricted: 4 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 604Military weapons other than revolvers, pistols18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
9301Military weapons, other than revolvers, pistols and the arms of heading 9307——
930101Towed artillery gun systems1%—
930102Vehicle mounted artillery gun system3%—
930103Multi- barrel rocket launchers1%—
930199Others0.5%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 4 tariff items

China: the same goods (9301)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 9301. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9301.10.10.00Self-propelled artillery weapons自推进的火炮武器13%MFN rate (no APTA concession on this line)13%13%0%None
9301.10.90.00Other artillery weapons其他火炮武器13%MFN rate (no APTA concession on this line)13%13%0%None
9301.20.00.00Rocket launchers; flame-throwers火箭发射装置;火焰喷射器13%MFN rate (no APTA concession on this line)13%13%0%None
9301.90.00.00Other military weapons其他军用武器13%MFN rate (no APTA concession on this line)13%13%0%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Sources