Fire Extinguisher HSN Code for Accurate GST Filing
Fire extinguishers are essential safety equipment for homes, offices, shops, factories and warehouses. Builders and business owners are required to keep fire extinguishers at many workplaces to meet safety norms.
To use the fire extinguisher HSN code correctly and apply the right GST rate , suppliers, safety contractors and distributors need to understand how fire extinguishers and refilling services are classified under GST after the move to the three slab structure of 5%, 18% and 40% from 22 September 2025.
How Are Fire Extinguishers Classified for GST Filing?
Under GST, fire extinguishers are usually treated as mechanical appliances for projecting or spraying liquids or powder. They are grouped in the heading that covers fire extinguishers and similar fire fighting equipment .
This family normally covers portable fire extinguishers used in homes and offices, bigger wheeled extinguishers used in factories and other fire fighting equipment that works on the same mechanical principle.
Fire Extinguisher HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8424 | Liquid sprayers | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84241000 | Fire extinguishers: Charged or not | 18% |
| 84242000 | Spray guns and similar appliances | 12% |
| 84243000 | Sand blasting machines | 18% |
| 84244100 | Portable agricultural sprayers | 12% |
| 84244900 | Agricultural or horticultural sprayers: Other | 12% |
| 84248100 | Underground Winches | 18% |
| 84248200 | Other appliances : Agricultural or horticultural | 12% |
| 84248910 | Painting Equipment | 18% |
| 84248920 | Other appliances : Other : Industrial bellows | 18% |
| 84248990 | Other Appliances | Other | 18% |
| 84249000 | Spraying & Projecting Machines | 18% |
* GST rates may vary based on the latest GST notifications
What is the HSN Code for Different Types of Fire Extinguishers?
Fire extinguishers are available in many types such as water type, foam type, dry powder type and carbon dioxide type. These differences are based on the extinguishing medium and the type of fire that the extinguisher can control.
For HSN classification, all these types are normally kept in the same fire extinguisher family because they share the same basic design and safety function. Carbon dioxide fire extinguishers are also treated as fire extinguishers in this family even though they use gas rather than liquid or powder.
The size, capacity and filling medium of the extinguisher are important for safety and selection but they do not usually change the broad HSN family. The same code can therefore be used for a range of portable fire extinguishers in different locations.
How to Classify Fire Extinguisher Refilling Under HSN Code?
Refilling a fire extinguisher is usually treated as a service rather than a supply of a new extinguisher. The supplier cleans, inspects and refills the extinguisher with the correct medium so that it can be used again in case of fire.
Because refilling is a service, it is normally classified under a suitable service accounting code for repair and maintenance or for safety equipment services rather than under the goods HSN for fire extinguishers. The exact service code may depend on the way the contract and invoice are structured.
In many cases, GST on refilling services is charged at the standard 18% slab in line with other maintenance and repair services. Where there is any doubt, it is safer to follow neutral wording and check the latest guidance instead of guessing the exact code.
Why is Correct HSN Code Usage Important for Fire Extinguishers?
Using the correct HSN code for fire extinguishers on invoices helps buyers understand how the item has been classified and why a particular GST rate has been charged. This supports smooth input tax credit for factories, offices and commercial buildings that buy safety equipment .
Correct HSN usage also keeps outward supply data clean in GST returns. If the wrong HSN code or GST rate is used for fire extinguishers or refilling services, it can lead to mismatch, questions from the department and possible interest and penalties if tax has been short paid.
Once a business sets the right HSN code and GST rate for fire extinguishers and the proper service code for refilling in the item master of its accounting software, the same details will flow into all invoices and HSN wise reports. This saves time and reduces errors in GST compliance.
Conclusion
Fire extinguishers are generally grouped in a single fire fighting equipment family for HSN classification. Under the present three slab GST structure, they normally fall in the standard 18% slab, while refilling is treated as a separate service that also usually attracts 18%.
By understanding how different types of fire extinguishers and refilling jobs are classified, mapping them to the correct HSN or service code and using the proper GST rate in every invoice, businesses can stay compliant, support correct input tax credit and avoid disputes on the tax treatment of safety equipment.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for fire extinguishers?
Fire extinguishers are generally classified in the heading for mechanical appliances for projecting or spraying liquids or powder, which includes portable fire extinguishers and other fire fighting equipment.
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How are carbon dioxide fire extinguishers classified for GST?
Carbon dioxide fire extinguishers are normally treated in the same fire extinguisher family as water, foam and dry powder extinguishers, because they share the same safety function even though the medium is different.
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Does the HSN code differ for fire extinguisher refilling services?
Refilling is usually treated as a service and is classified under a suitable service accounting code for maintenance or safety services rather than under the goods HSN for fire extinguishers. The exact code can depend on the nature of the contract.
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What is the GST rate for fire extinguishers and their HSN codes?
Under the current three slab structure, fire extinguishers commonly fall in the standard 18% slab as safety equipment. This rate is applied using the fire extinguisher HSN family on tax invoices.
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How do I apply the correct HSN code for fire extinguishers in GST returns?
Set the correct fire extinguisher HSN code and GST rate in your item master and use the same details on every sale invoice. Your accounting software can then generate HSN wise summaries so that outward supplies of fire extinguishers are reported correctly in GST returns.