Fire alarm HSN Code
GST rates and HSN code for Fire alarm.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 -Burglar Or Fire Alarms And Similar Apparatus: Fire Alarm | 85311020 | 18% | – | 15/11/2017 | – |
| Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 -Burglar Or Fire Alarms And Similar Apparatus: Burglar Alarm | 85311010 | 18% | – | 15/11/2017 | – | |
| Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Other Apparatus | 85318000 | 18% | – | 15/11/2017 | – | |
| Burglar Or Fire Alarms And Similar Apparatus | 853110 | 18% | – | 15/11/2017 | – | |
| Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts | 85319000 | 18% | – | 15/11/2017 | – | |
| Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 | 8531 | 18% | – | 15/11/2017 | – | |
| Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 – Burglar Or Fire Alarms And Similar Apparatus: Other | 85311090 | 18% | – | 15/11/2017 | – | |
| Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Indicator Panels Incorporating Liquid Crystaldevices (Lcd) Or Light Emitting Diodes (Led) | 85312000 | 18% | – | 15/11/2017 | – | |
| Services | Electrical Installation Services Including Electrical Wiring & Fitting Services, Fire Alarm Installation Services, Burglar Alarm System Installation Services. | 995461 | 1.5/5/7.5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein; Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,- (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.; | 01/04/2019 25/01/2018 13/10/2017 21/09/2017 22/08/2017 | – |
| Police And Fire Protection Services | 999126 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 01/07/2017 | – | |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Other | 25083090 | 5% | – | 01/07/2017 | – |
| Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Non-Plastic | 25083010 | 5% | – | 01/07/2017 | – | |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 8705 Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Ra | 87059000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – |
| Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiol | 8705 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| 8705 Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Ra | 87054000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| Miscellaneous chemical products | Preparations And Charges For Fire-Extinguishers; Charged Fire-Extinguishing Grenades | 3813 | 18% | – | 15/11/2017 | – |
| Preparations And Charges For Fire-Extinguishers; Charged Fire-Extinguishing Grenades | 38130000 | 18% | – | 15/11/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin | 84248920 | 18% | – | 27/07/2018 25/01/2018 15/11/2017 22/09/2017 1/07/2017 | – |
| Ships, boats and floating structures | Light-Vessels, Fire-Floats, Dredgers, Floating Cranes, And Other Vessels The Navigability Of Which Is Subsidiary To Their Main Function; Floating Docks; Floating Or Submersible Drilling Or Production Platforms – Other : Other | 89059090 | 5% | – | 01/07/2017 | – |
| Clocks and watches and parts thereof | Of Alarm Clocks | 91091010 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Fire Alarms
Fire alarms are vital safety devices, offering crucial early warnings that can save lives and property. From simple smoke detectors in homes to complex integrated systems in commercial buildings, these devices play a critical role in fire safety. For businesses dealing with fire alarms in India, navigating their specific HSN (Harmonized System of Nomenclature) codes is essential for accurate GST (Goods and Services Tax) compliance.
The HSN system provides a globally recognized method for classifying goods. Fire alarms, being electrical signalling apparatus, are primarily categorized under Chapter 85: “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.”
Pinpointing the Fire Alarm HSN Code
Within Chapter 85, the relevant heading is 8531: “Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530.” This broad heading explicitly includes fire alarms.
More specifically, the data highlights the precise HSN code for fire alarms:
- 85311020: This HSN code is explicitly designated for “Fire Alarm” apparatus under the sub-heading “Burglar Or Fire Alarms And Similar Apparatus.” This is the primary code for complete fire alarm units.
The data also provides other related HSN codes under 8531 that are worth noting:
- 85311010: “Burglar Alarm” – This is for similar alarm systems specifically for burglary.
- 85311090: “Other” under “Burglar Or Fire Alarms And Similar Apparatus” – This covers any other signalling apparatus that falls into this general category but isn’t specifically a burglar or fire alarm.
- 85319000: “Parts” – This HSN code is used for components and parts of the apparatus covered under HSN 8531, which would include parts of fire alarm systems like sensors, control panels (if sold separately as parts), hooters, etc.
GST Rate and Effective Dates
All of the aforementioned HSN codes related to fire alarms and their parts (85311020, 85311010, 85311090, 85319000) consistently attract an 18% GST rate in India. This rate has been effective since November 15, 2017.
Fire Alarm Installation Services (SAC Code)
It’s crucial to distinguish between the HSN code for the fire alarm goods themselves and the Service Accounting Code (SAC) for installing them. The data provides SAC code 995461: “Electrical Installation Services Including Electrical Wiring & Fitting Services, Fire Alarm Installation Services, Burglar Alarm System Installation Services.” This service typically attracts an 18% GST rate (though some specific conditions apply as per detailed tax notifications, such as those related to government entities or certain FIFA events mentioned in the data, which may lead to Nil rate under very specific scenarios). This means that while the fire alarm unit is a good taxed at 18% HSN 85311020, the service of putting it in place also carries an 18% GST under SAC 995461.
In summary, businesses involved with fire alarms must correctly classify the alarm units as goods under HSN 85311020 (or related parts codes) and charge 18% GST, and separately, charge 18% GST for installation services under SAC 995461.
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