New GST on Helmet and Safety Gear: Rates for ISI Certified Helmets
- All helmets in India, including ISI-certified, non-ISI, safety, and sports helmets, have a GST rate of 18%.
- Helmets are categorized under HSN Code 6506 and are considered taxable personal protective equipment.
- The GST rate applies to helmets used by motorbike riders, construction workers, and industrial staff.
- Businesses buying helmets for work purposes can claim Input Tax Credit on the 18% GST if they have a valid GST invoice.
- Two-wheeler owners, helmet manufacturers, and safety product distributors should be aware of this tax rate.
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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New GST Rate on Helmets in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for helmets (no compensation cess).
| Helmet Type | HSN Code | New 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% |
Helmet Type
HSN Code
New GST Rate
Helmet Type
HSN Code
New GST Rate
Helmet Type
HSN Code
New GST Rate
Helmet Type
HSN Code
New GST Rate
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.
Old GST Rate on Helmets in India
(Old GST Rates – Applicable Until 21st September)
| Helmet Type | HSN Code | Old 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% |
Helmet Type
HSN Code
Old GST Rate
Helmet Type
HSN Code
Old GST Rate
Helmet Type
HSN Code
Old GST Rate
Helmet Type
HSN Code
Old GST Rate
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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
