The safety helmet hsn code is 6506 10, the line for safety headgear, which covers industrial hard hats and motorcycle helmets, and GST on safety helmets is 18%. Plain protective goggles are 9004 90 at 18%.
Other protective gear is split across headings: safety shoes and cotton gloves follow price tests, respirators are 5%, and rubber and leather gloves are 18%. This page lists them, with a supplier's bill to a factory. Footwear is on the footwear page.
Safety helmets and gear: codes and GST rates
Item / HSN / GST- Industrial safety helmets18%Safety headgear
- Motorcycle helmets18%Safety headgear
- Safety goggles, non corrective18%Protective goggles
- Safety shoes with toe cap5% or 18%Per pair price test
- Industrial rubber gloves18%Non medical
- Knitted cotton safety gloves5% or 18%Price per piece
- Leather welding gloves18%Leather gloves
- Reflective safety jackets of textile5% or 18%Garment price test
- Respirators and gas masks5%Breathing appliances
- Ear plugs and ear muffs18%Hearing protection
- Safety harness and belts5% or 18%Made up textile articles
Quick facts
HSN heading
6506 10: safety headgearGST rate on helmets
18% (9% CGST + 9% SGST)Goggles
9004 90 at 18%Respirators
9020 at 5%Digits to print
4 digits up to Rs 5 crore turnover, 6 abovePrice tests
Shoes, cotton gloves and textile vests by price
Safety helmet hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Industrial hard hat | 6506 10 | 18% |
| Motorcycle helmet | 6506 10 | 18% |
| Welding helmet | 6506 10 | 18% |
| Safety goggles | 9004 90 | 18% |
| Face shield | 3926 or 9004 | 18% |
| Safety shoes with toe cap | 6403 40 | 5% up to Rs 2,500 a pair |
| Rubber or nitrile gloves, industrial | 4015 19 | 18% |
| Cotton knitted gloves | 6116 | 5% up to Rs 2,500 a pair |
| Leather gloves | 4203 29 | 18% |
| Reflective vest | 6211 | 5% up to Rs 2,500 a piece |
| Respirator, gas mask | 9020 | 5% |
| Ear muffs, ear plugs | 3926 | 18% |
Helmet hsn code and gst rate
Safety headgear, whether for industry, construction, mining or riding, is 6506 10 at 18%. Motorcycle helmets did not move to 5% in the reform; they remain at 18%. Cricket and sports helmets are also safety headgear, as are the lighter bump caps worn in food plants.
Safety goggles hsn code
Protective goggles and spectacles that do not correct vision are 9004 90 at 18%. Corrective safety spectacles with prescription lenses are 5%. See medical devices.
Gloves, shoes and vests
Gloves and shoes depend on material and price. Industrial rubber gloves are 18%; surgical gloves are 5%. Knitted cotton gloves follow the garment price test. Safety shoes are footwear at 5% up to Rs 2,500 a pair. Reflective vests of textile follow the garment test. See footwear and jackets.
Supplier's invoice to a factory
PPE supplier to a factory: Safety helmets, HSN 6506 10, 100 pieces, Rs 15,000, GST 18% Rs 2,700. Safety shoes, HSN 6403 40, 100 pairs at Rs 900, Rs 90,000, GST 5% Rs 4,500. Safety goggles, HSN 9004 90, 100 pieces, Rs 6,000, GST 18% Rs 1,080. Total Rs 1,19,280.
Safety helmet gst rate for construction and mining
Construction firms, mines and steel plants buy helmets, shoes and gloves in bulk. Construction firms on works contracts at 18% can claim credit. Mining companies selling coal at 18% can too. A builder selling flats at 1% or 5% cannot. Helmets with built in lamps for miners stay in 6506 if the helmet gives the main character.
Credit for employers
Safety gear bought for workers is a business input, so the factory or contractor may claim the GST as credit. Credit is not blocked for safety gear given to staff as part of work. Fire safety equipment is on the fire extinguisher page.
PPE suppliers can treat this page as a starting point on headgear, eyewear, glove and footwear codes. Material and price tests apply to some items, so check the GST portal and ask a GST practitioner or chartered accountant about bulk PPE contracts.
Frequently asked questions
What is the safety helmet hsn code?
Safety helmets are 6506 10, at 18%.
What is the helmet hsn code and gst rate?
Motorcycle and industrial helmets are 6506 10, at 18%.
What is the safety goggles hsn code?
Non corrective safety goggles are 9004 90, at 18%.
What is the GST on safety shoes?
Safety shoes are 5% up to Rs 2,500 a pair and 18% above.
What is the GST on respirators?
Respirators and gas masks under 9020 are 5%.