The fire extinguisher hsn code is 8424 10, which covers fire extinguishers whether or not charged, and GST on fire extinguishers is 18%. Refilling a customer's extinguisher is a service at 18%.
Other fire safety items have their own codes: buckets 7310, hoses 5909 or 4009, hydrant valves 8481, alarms 8531 and extinguishing chemicals 3813, all at 18%. They are listed below with a fire safety dealer's bill. Spray guns and other heading 8424 machines are on the machinery page, and helmets and gloves for fire teams on the safety gear page.
Fire safety: codes and GST rates
Item / HSN / GST- Fire extinguishers, charged or empty18%ABC, CO2, foam, water
- Fire extinguisher refilling18%Service, SAC 998719
- Fire buckets of steel18%Steel containers
- Fire hoses of textile18%Rubber fire hoses 4009
- Hydrant valves and landing valves18%Valves
- Fire sprinkler heads18%Fire protection sprinklers
- Fire alarm panels and detectors18%Signalling apparatus
- Fire extinguishing powders and foams18%Charges for extinguishers
- Fire safety installation in buildings18%Works contract
Quick facts
HSN heading
8424 10: fire extinguishers, whether or not chargedGST rate
18% (9% CGST + 9% SGST)Refilling
Service at 18%Alarms
8531 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8424 89 at 5% (farm sprinklers only)
Fire extinguisher hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Fire extinguisher, ABC dry powder | 8424 10 | 18% |
| CO2 extinguisher | 8424 10 | 18% |
| Foam and water extinguisher | 8424 10 | 18% |
| Empty extinguisher cylinder | 8424 10 | 18% |
| Fire bucket | 7310 | 18% |
| Fire hose | 5909 | 18% |
| Hose reel, branch pipe | 8424 90 | 18% |
| Hydrant valve | 8481 | 18% |
| Sprinkler head for fire systems | 8424 89 | 18% |
| Fire alarm panel, smoke detector | 8531 | 18% |
| Extinguisher powder, foam | 3813 | 18% |
| Fire blanket | 6307 | 5% or 18% |
Fire extinguisher refilling hsn code
Refilling, servicing and hydraulic testing of extinguishers are repair and maintenance services, usually billed under SAC 998719 at 18%. The powder or gas used may be shown as part of the service. A dealer selling a new refilled extinguisher from stock supplies goods under 8424 10.
Fire extinguisher gst rate and buyers
Factories, hotels, hospitals, schools and housing societies must keep extinguishers under fire safety rules. Businesses making taxable supplies can claim the 18% as credit. Hospitals and schools, whose main services are exempt, cannot, so for them the GST on extinguishers is a cost. Annual maintenance contracts for fire systems are services at 18%, and refilling under such a contract is part of the same service.
Fire extinguisher hsn code for empty cylinders and parts
Empty extinguisher bodies sold to refillers are still 8424 10, since the heading covers extinguishers whether or not charged. Valves and pressure gauges sold separately are 8481 and 9026 at 18%. The extinguishing powder is 3813 at 18%; see chemicals.
Fire sprinklers: 18% or 5%
Sprinklers for fire protection systems are 18%. The 5% entry under 8424 is only for sprinklers, drip irrigation systems and mechanical sprayers used in agriculture. A fire sprinkler billed at 5% is a common error.
Fire safety dealer's invoice
Fire safety dealer to a factory: ABC fire extinguisher 6 kg, HSN 8424 10, 10 pieces, Rs 25,000. Fire buckets, HSN 7310, 8 pieces, Rs 4,000. Annual refilling of old extinguishers, SAC 998719, Rs 6,000. Taxable value Rs 35,000. CGST 9% Rs 3,150. SGST 9% Rs 3,150. Total Rs 41,300.
Fire safety systems in buildings
A contractor who installs hydrant lines, sprinklers and alarm systems in a building supplies a works contract under SAC 9954 at 18%. An owner installing such a system in its own building often loses the credit when the installation is treated as part of the structure, though fire systems that are plant and machinery may qualify. Alarm panels are covered on the electrical panels page.
Fire safety dealers should read this as an overview only. System contracts and specialised equipment need closer reading, so check the GST portal and ask a GST practitioner or chartered accountant about installation projects.
Frequently asked questions
What is the fire extinguisher hsn code?
Fire extinguishers are 8424 10, at 18%.
What GST rate applies to fire extinguishers?
18%.
What is the fire extinguisher refilling hsn code?
Refilling is a service, usually SAC 998719, at 18%.
What is the fire bucket hsn code?
Steel fire buckets are 7310, at 18%.
Are fire sprinklers taxed at 5%?
No. The 5% entry is for farm sprinklers. Fire sprinklers are 18%.