Helmets are not just accessories—they’re life-saving safety equipment. Whether you’re riding a bike, working on a construction site, or managing industrial hazards, helmets play a crucial role. But do you know how much tax is applied when you buy one? In this guide, we’ll break down the gst on helmet and other safety gear, so you know the tax rate before your next purchase.
Yes. All helmets—whether for motorbike riders, industrial use, or construction workers—are taxable under Goods and Services Tax (GST). The rate depends on the type of helmet and its use. These products fall under HSN Code 6506, which includes all types of safety and protective headgear.
Helmet Type | HSN Code | GST Rate |
---|---|---|
ISI-certified motorcycle helmet | 6506 | 18% |
Non-ISI motorcycle helmet | 6506 | 18% |
Safety helmet (construction/industrial use) | 6506 | 18% |
Sports helmets (cycling, cricket, etc.) | 6506 | 18% |
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These helmets are worn by:
They fall under the same HSN 6506, and the gst on safety helmet is also 18%. This makes them part of taxable personal protective equipment (PPE) under GST.
All these entities must apply 18% GST when invoicing helmets, and may be eligible to claim Input Tax Credit (ITC) on such purchases when used for business purposes.
If you’re buying helmets for:
…you can claim ITC on the 18% GST paid, provided: