GST on Helmet and Safety Gear: Rates for ISI Certified Helmets
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.
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Is GST Applicable on Helmets?
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.
GST Rate on Helmets in India
| 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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GST on Safety Helmets for Construction and Industrial Use
These helmets are worn by:
- Construction workers
- Factory laborers
- Warehouse personnel
- Mining and logistics staff
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.
Who Should Be Aware of This Rate?
- Two-wheeler owners
- Helmet manufacturers and retailers
- Construction and real estate companies
- Industrial safety product distributors
- Government bodies or contractors procuring helmets
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.
Input Tax Credit on Helmets
If you’re buying helmets for:
- Office employees (delivery executives, security)
- Workers in industrial plants
- Fleet or logistics staff
…you can claim ITC on the 18% GST paid, provided:
- The purchase is used for business
- You’re a GST-registered entity
- You retain a valid GST invoice
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions (FAQs)
- What is the GST on helmet in India?18%. This applies whether it’s for motorbike riding or industrial safety.
- Does the helmet GST rate change if it’s ISI certified?No. Both ISI-certified and non-ISI helmets attract the same 18% GST.
- Are safety helmets for factory workers taxed differently?No. All safety helmets fall under HSN 6506 and are taxed at 18%.
- Can construction companies claim ITC on safety helmets?Yes, if the helmets are purchased for business use, and the company is GST-registered.
- Is there any GST exemption for road safety gear?Currently, helmets and protective gear are taxable at 18% with no exemption, even if used for public safety.
