Fire Extinguisher New GST Rate in India
Fire extinguishers are essential safety tools for homes, offices, factories, schools, and vehicles. While they save lives and protect property, they are also part of India’s tax system. In this blog, we break down the fire extinguisher gst rate, including how GST applies to both the purchase and refilling of fire safety equipment.
New GST Rate on Fire Extinguishers in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for fire extinguishers (goods under HSN 8424 and related items) and common services (no compensation cess).
| Item | HSN Code | New GST Rate |
|---|---|---|
| Fire extinguisher (portable / trolley / clean-agent) | 8424 | 18% |
| Fire extinguisher stand / wall mount | 8302 | 18% |
| Fire extinguisher box / cabinet (metal/FRP) | 9403 | 18% |
Note: The former 12% slab is discontinued under the rationalised structure; standard manufactured safety equipment lines align at 18%.
New GST on Fire Extinguisher Refilling Services
| Service | SAC Code | New GST Rate |
|---|---|---|
| Refilling of fire extinguishers | 9987 | 18% |
| Annual maintenance contract (AMC) | 9987 | 18% |
| Inspection & servicing visits | 9987 | 18% |
Classification tip: Parts supplied separately typically follow their own HSN (e.g., 8424/8302/9403). Service bundles that include spares may be a mixed/composite supply; apply rate per principal supply per contract terms.
Old GST on Fire Extinguishers: The Basics
(Old GST Rates – Applicable Until 21st September)
| Item | HSN Code | GST Rate |
|---|---|---|
| Fire extinguisher (any type) | 8424 | 18% |
| Fire extinguisher stand / mount | 8302 | 18% |
| Fire extinguisher box / cabinet | 9403 | 18% |
Classification tip: Parts supplied separately typically follow their own HSN (e.g., 8424/8302/9403). Service bundles that include spares may be a mixed/composite supply; apply rate per principal supply per contract terms.
Old GST on Fire Extinguisher Refilling Services
| Service | SAC Code | GST Rate |
|---|---|---|
| Refilling of fire extinguishers | 9987 | 18% |
| Annual maintenance contract (AMC) | 9987 | 18% |
| Inspection & servicing visits | 9987 | 18% |
Get a Free Demo – Best Billing and Invoicing Software
Input Tax Credit on Fire Safety Equipment
- Fire extinguishers purchased for office or factory
- Refilling and AMC charges
- Installation of wall-mounted cabinets or safety stands
Know how to claim Input Tax Credit correctly for fire safety installations.
Fire Extinguisher GST Tax Rate: Impact on Buyers
| Use Case | GST Rate | ITC Eligible? |
|---|---|---|
| Purchase by individual/homeowner | 18% | No |
| Purchase by office/factory | 18% | Yes |
| Refilling by registered company | 18% | Yes |
| School or hospital purchase | 18% | Yes (if registered) |
GST Compliance Tips for Fire Safety Providers
- Charge 18% GST on both goods and services
- Use proper HSN Code (8424) and SAC (9987)
- Mention GST clearly on all invoices
- File monthly or quarterly returns
- Maintain stock and service logs
Understanding the gst on fire extinguisher in india helps businesses stay compliant while ensuring workplace safety. From purchase to refilling, all aspects are covered under the 18% GST bracket.
As a Chartered Accountant with over 18 years of experience, I have honed my skills in the field and developed a genuine passion for writing. I specialize in crafting insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, my aim is to share valuable insights that resonate with readers.
Frequently Asked Questions
-
What is the fire extinguisher GST rate in India?The GST rate on fire extinguishers is 18%, under HSN Code 8424.
-
Is GST applicable to refilling of fire extinguishers?Yes, 18% GST is applicable on refilling and maintenance services.
-
Can a company claim GST paid on fire safety purchases?Yes, businesses can claim Input Tax Credit (ITC) on extinguishers, refilling, and AMC.
-
Is GST different for different types of extinguishers (CO₂, foam, powder)?No. All types are taxed uniformly at 18%.
-
What if I buy a fire extinguisher for my home—will I pay GST?Yes, the seller will charge 18% GST, but you can't claim ITC for personal use.