Fire safety HSN code and GST rate finder: extinguishers, pumps, hoses, alarms, AMC and consultancy

Where fire safety GST rates come from

HSN code and GST rate for fire safety goods

How to find the HSN code and GST rate for a fire item, in 5 steps

1. 1

   Name what it is made of and does

   A hose is classified by material (textile 5909, rubber 4009, plastic 3917), a door by steel (7308) or wood (4418), a pump by drive.

2. 2

   Find the heading

   Search the finder; each row gives the 4-digit heading the notification names.

3. 3

   Read the entry's words

   The schedule entry's description decides; a bracket such as "[other than sprinklers]" moves an item to another schedule.

4. 4

   Check for a split

   Where the finder shows two rows, read when each applies before you invoice.

5. 5

   Apply the rate

   Within a state, half as central tax and half as state tax; between states, the whole rate as integrated tax.

SAC code and GST rate for fire services: installation, AMC, audit, NOC consultancy

Every fire service in the finder is at 18% GST; what changes is the code, which follows what you actually supply.

Rates from Notification 11/2017 serials 3 (heading 9954), 21 (9983), 25 (9987) and 30 (9992). SAC codes from CBIC's classification scheme; the scheme file Flamekite read lists no narrower training code, so training is shown by its heading.

When a fire item's GST rate depends on classification

Five items sit across two entries with different rates or codes. The finder shows both; this is how they split.

1. IfFire hose

   Textile hose such as RRL or canvas hose is 5909 at 5%; rubber hose is 4009 and plastic hose 3917, both at 18%. 1GST Notification 9/2025

2. IfSprinkler heads

   Schedule I lists "Sprinklers" under 8424 at 5% beside drip irrigation, and Schedule II takes 8424 at 18% "other than sprinklers". The entry does not say whether fire sprinklers are meant; settle it before you invoice. 1GST Notification 9/2025

3. IfDiesel engine of a fire pump

   Fixed speed diesel engines of up to 15 HP are 5%; other diesel engines under 8408 are 18%. 1GST Notification 9/2025

4. IfFire door

   Steel doors and frames are 7308 and wooden joinery 4418; both 18%. 1GST Notification 9/2025

5. IfInstallation

   A system that becomes part of the building is a works contract under 9954; equipment installed without becoming part of it is under 9987. Both 18%. 2GST Notification 11/2017

GST words on a fire safety invoice

Five terms a fire safety invoice uses, as the notifications use them.

HHSN

The goods code: a Customs Tariff heading of 4 digits or more, such as 8424 for extinguishers. 1GST Notification 9/2025

SSAC

The services code of 6 digits under a heading of 99, such as 998346 for technical testing. 3CBIC SAC scheme

CCGST and SGST

Central and state tax on a sale inside one state, each half the rate: 9% plus 9% on an 18% item. 1GST Notification 9/2025

IIGST

Integrated tax on a sale between states, at the whole rate. 1GST Notification 9/2025

WWorks contract

A contract to build, fit out or repair immovable property with goods in it, taxed as a service under 9954 at 18% unless a listed concession applies. 2GST Notification 11/2017

Fire safety GST rate changes since 2017

The goods notification was replaced in 2025; the services notification has been amended since 2017.

1. 28 June 2017

   Notifications 1/2017 (goods) and 11/2017 (services) set the first GST rates. 2GST Notification 11/2017

2. 25 January 2018

   Notification 1/2018 adds item (xii) of serial 3, other construction services at 9% central tax, and serial 25 item (ii) for maintenance and repair at 9%. 5GST Notification 1/2018

3. 22 September 2025

   Notification 9/2025 replaces 1/2017 with 5%, 18% and 40% schedules on the 56th GST Council's advice; 15/2025 amends the services rates. 1GST Notification 9/2025

4. 1 May 2026

   Notification 1/2026 changes beverage entries only. 6GST Notification 1/2026

5. 1 November 2026

   Notifications 2/2026 (tyres and fertilisers) and 6/2026 (57th Council service changes) take effect; neither changes a fire safety row. 8GST Notification 6/2026

Where the HSN and GST finder stops

It reads the rate entries; it does not classify your product for you.

Fire safety GST myths

Four beliefs that put the wrong rate on an invoice.

• You may have read

  All fire safety equipment is 18%.

  Myth

  What the sources say

  Textile fire hose, breathing apparatus and hand pumps are in Schedule I at 5%. 1GST Notification 9/2025

• You may have read

  Fire extinguishers went to 5% in September 2025.

  Myth

  What the sources say

  Heading 8424 with "fire extinguishers, whether or not charged" sits in Schedule II, 18%; only sprinklers, drip irrigation and mechanical sprayers moved to Schedule I. 1GST Notification 9/2025

• You may have read

  Refilling is taxed as goods at the powder's rate.

  Myth

  What the sources say

  A refilling or repair service is 9987 at 18%; powder and charges sold as goods are 3813, also 18%. 2GST Notification 11/2017

• You may have read

  Consultancy for a fire NOC is exempt.

  Myth

  What the sources say

  It is a professional or technical service under 9983 at 18%; no exemption for it was found in the notifications read. 4GST Notification 15/2025

Fire safety GST in numbers

The figures that decide most fire safety invoices.

• 18 %

  GST on extinguishers, pumps, valves, alarms, doors and every fire service in the finder 1GST Notification 9/2025

• 5 %

  GST on textile fire hose, breathing apparatus and hand pumps (Schedule I) 1GST Notification 9/2025

• 9 %

  Central tax on an 18% item, with 9% state tax inside a state 1GST Notification 9/2025

• 34

  Rows in the finder, each read from a notification 1GST Notification 9/2025

• 4

  Digits in the HSN headings the rate notifications name 1GST Notification 9/2025

• 6

  Digits in a SAC code, such as 998346 3CBIC SAC scheme

Fire safety GST on 4 sample invoices

Flamekite’s working from the official rules; no government publishes this figure.

Flamekite's arithmetic at the rates above, on Maharashtra PWD schedule prices where one exists.

1. Case 1

   10 ABC extinguishers of 6 kg, inside one state

   Rs 3,359 each before GST (CSR 2018-19 item 10-2-36).

   What applies Rs 33,590 plus 18% GST of Rs 6,046.20 (Rs 3,023.10 CGST and Rs 3,023.10 SGST): Rs 39,636.20. 9MH PWD CSR 2018-19

2. Case 2

   4 RRL hoses of 63 mm, 15 m

   Rs 4,622 each before GST (CSR item 13-7-4), textile hose 5909.

   What applies Rs 18,488 plus 5% GST of Rs 924.40: Rs 19,412.40. 10MH PWD CSR 2018-19, ch. 13

3. Case 3

   A year's fire AMC of Rs 1,00,000

   Maintenance and repair, heading 9987.

   What applies Rs 18,000 GST, Rs 1,18,000 in all; sold to another state, the Rs 18,000 is integrated tax. 2GST Notification 11/2017

4. Case 4

   A fire NOC consultancy fee of Rs 50,000

   Engineering advisory, SAC 998331.

   What applies Rs 9,000 GST at 18%, Rs 59,000 in all. 3CBIC SAC scheme