Fire Extinguisher New GST Rate in India
- The GST rate on fire extinguishers is generally 18%. There was no separate GST rate change for fire extinguishers on 22 September 2025.
- Fire extinguishers are generally classified under HSN 8424 and attract 18% GST. Refilling services are classified separately under applicable SAC provisions.
- Fire extinguisher refilling, maintenance and inspection services are taxed based on their applicable service classification.
- GST-registered businesses may claim eligible Input Tax Credit on fire safety equipment and services used for taxable business purposes, subject to GST conditions.
- Fire safety providers should use correct HSN/SAC codes and maintain proper GST 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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GST Rate on Fire Extinguishers in India
There was no separate GST rate change for fire extinguishers on 22 September 2025. Fire extinguishers and related safety equipment continue to attract GST based on their applicable HSN classification.
| Item | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Fire extinguisher (portable / trolley / clean-agent) | 8424 | 18% | 18% |
| Fire extinguisher stand / wall mount | 8302 (as applicable) | 18% | 18% |
| Fire extinguisher box / cabinet (metal/FRP) | 9403 (as applicable) | 18% | 18% |
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Note: Fire safety equipment should be classified according to its actual nature and applicable HSN code. The GST rate depends on the classification of the product supplied.
GST on Fire Extinguisher Refilling Services
Fire extinguisher refilling, maintenance and inspection are treated as services. The GST rate depends on the applicable service classification and nature of supply.
| Service | SAC Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Fire extinguisher refilling service | Applicable SAC based on service classification | 18% (generally) | 18% (generally) |
| Annual maintenance contract (AMC) | Applicable SAC based on service classification | 18% (generally) | 18% (generally) |
| Inspection and servicing visits | Applicable SAC based on service classification | 18% (generally) | 18% (generally) |
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Classification tip: If a contract includes both services and supply of replacement parts, GST treatment depends on the nature of the supply and applicable classification rules.
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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 Impact on Buyers
| Use Case | GST Rate | ITC Eligibility |
|---|---|---|
| Purchase by individual/homeowner | 18% | Generally not eligible |
| Purchase by GST-registered business for taxable business use | 18% | Eligible, subject to GST conditions |
| Fire extinguisher refilling/maintenance for business use | Applicable GST rate | Eligible, subject to GST conditions |
| Purchase by schools, hospitals or other organisations | Applicable GST rate | Depends on GST registration and nature of supplies |
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Note: Input Tax Credit availability depends on GST registration, business usage, taxable supplies and other applicable GST conditions.
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.
