Fire Extinguisher New GST Rate in India
- The new GST rate for fire extinguishers and related items in India is 18%, effective after September 22, 2025.
- Both the purchase and refilling of fire extinguishers are taxed at 18%, with HSN codes 8424, 8302, and 9403 for goods.
- Services like refilling, annual maintenance contracts, and inspections are taxed at 18% under SAC code 9987.
- Businesses such as offices and factories can claim Input Tax Credit (ITC) on fire safety equipment purchases and services.
- Fire safety providers must charge 18% GST, use correct HSN and SAC codes, and ensure compliance by filing returns and maintaining records.
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.
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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% |
Item
HSN Code
New GST Rate
Item
HSN Code
New GST Rate
Item
HSN Code
New GST Rate
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% |
Service
SAC Code
New GST Rate
Service
SAC Code
New GST Rate
Service
SAC Code
New GST Rate
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% |
Item
HSN Code
GST Rate
Item
HSN Code
GST Rate
Item
HSN Code
GST Rate
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% |
Service
SAC Code
GST Rate
Service
SAC Code
GST Rate
Service
SAC Code
GST Rate
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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) |
Use Case
GST Rate
ITC Eligible?
Use Case
GST Rate
ITC Eligible?
Use Case
GST Rate
ITC Eligible?
Use Case
GST Rate
ITC Eligible?
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.
