Fire extinguisher refilling HSN Code
GST rates and HSN code for Fire extinguisher refilling.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| 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 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 -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 | 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 | – | |
| 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 | – | |
| 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 | 87052000 | 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 | – |
| Services | 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 | – |
| 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 | – |
| 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 Floating Or Submersible Drilling Or Productio | 89052000 | 5% | – | 01/07/2017 | – | |
| Ceramic products | Other Refractory Ceramic Goods (For Example, Retorts, Crucibles, Muffles, Nozzles, Plugs, Supports, Cupels, Tubes, Pipes, Sheaths And Rods), Other Than Those Of Siliceous Fossil Meals Or Of Similar Siliceous Earths – Other: Monolithics Or Castables (Fire– | 69039040 | 18% | – | 01/07/2017 | – |
The HSN Code for Fire Extinguisher Refilling
The term “fire extinguisher refilling” refers to a service, not a physical good. Under the Goods and Services Tax (GST) regime in India, services are typically classified using Service Accounting Codes (SAC), not HSN codes which are for goods.
However, the provided data, while mentioning “Fire extinguisher refilling,” actually lists HSN codes primarily related to:
- Fire Extinguisher as a Good (Product):
- 3813: “Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades.” This HSN code directly covers the contents (charges) used for refilling and also pre-charged fire extinguishers.
- 38130000 is the specific code for these preparations and charges.
- 84248920: “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; Fire Extinguishers, whether or not charged; spray guns and similar appliances…” This code covers the fire extinguisher apparatus itself, whether it’s empty or charged.
- 3813: “Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades.” This HSN code directly covers the contents (charges) used for refilling and also pre-charged fire extinguishers.
- Fire Fighting Vehicles and Apparatus:
- 8705: “Special purpose motor vehicles… Fire Fighting Vehicles.” This covers the fire tenders or vehicles.
- 8531: “Electric Sound Or Visual Signalling Apparatus… Burglar Or Fire Alarms.” This refers to fire alarm systems, not extinguishers.
- Fire Protection Services:
- 999126: “Police And Fire Protection Services.” This is an SAC (Service Accounting Code), not an HSN, and it broadly covers fire protection services.
Given that “refilling” is a service, the activity of refilling a fire extinguisher would generally fall under services related to repair and maintenance. While the data provides HSN for the “charges” (3813) and the “extinguisher apparatus” (84248920), the service of refilling itself would likely be classified under SAC 9987 (Maintenance, repair and installation services), or a more specific sub-category if available, rather than an HSN code for goods. The provided data shows 999126 for “Police And Fire Protection Services,” which is a service code. This indicates that activities related to fire protection, including refilling, would fall under service codes.
Understanding the GST Rate for Fire Extinguisher Refilling (Services)
Since “fire extinguisher refilling” is a service, it would be subject to the GST rate applicable to repair and maintenance services. The most common GST rate for general repair and maintenance services is 18%. The provided data lists the following GST rates for related items:
- Preparations and charges for fire-extinguishers (HSN 3813/38130000): 18% GST. This is for the material being refilled. (Effective from November 15, 2017).
- Fire Extinguishers (apparatus) (HSN 84248920): 18% GST. (Effective from July 1, 2017, with subsequent revisions).
- Police And Fire Protection Services (SAC 999126): 18% GST. (Effective from July 1, 2017).
Based on this, it is highly probable that the service of fire extinguisher refilling also attracts an 18% GST rate, falling under the umbrella of maintenance or fire protection services.
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