Safety Jacket HSN Code

Understanding the Safety Jacket HSN Code

Safety jackets are critical personal protective equipment (PPE) worn across various industries and for numerous activities, from construction and roadwork to motorcycling and general outdoor safety. For businesses involved in the manufacture, import, export, or sale of safety jackets in India, identifying the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. The HSN system offers a universally recognized method for classifying goods, promoting consistency in trade and taxation.

The True Home of Safety Jackets: Apparel

When classifying a “Safety Jacket,” its primary nature as an article of apparel is paramount. The HSN system is designed to classify goods based on their material and primary function. Therefore, safety jackets, being garments worn on the body for protection, generally fall under the chapter for Articles of apparel and clothing accessories, not knitted or crocheted.

Specifically, the data provided points directly to:

• Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted.
  • HSN 62104010: Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 – Other Mens Or Boys Garments : Bullet Proof Jacket, Bomb Disposal Jacket And The Like.
    • While “Safety Jacket” is a broad term, this HSN code encompasses high-protection garments like “Bullet Proof Jacket, Bomb Disposal Jacket And The Like.” Many specialized safety jackets, particularly those offering advanced protection (like those for industrial use or specialized protective wear), would fall under this category due to their protective function.

The GST rate for garments under HSN 62104010, including protective jackets, is 12%. This rate became effective on July 1, 2017.

It’s important to note that typical high-visibility safety vests or jackets, not offering ballistic or bomb disposal protection but serving as general protective outerwear, would generally fall under other HSN codes for outerwear based on their textile material (e.g., Chapter 62 for non-knitted/crocheted garments, or Chapter 61 for knitted/crocheted garments), but the provided data specifically highlights the highly protective “Bullet Proof Jacket, Bomb Disposal Jacket And The Like” within this context.

Other “Safety” Related HSN Codes (and why they differ)

The provided data contains several other HSN codes that include the word “safety” but are for entirely different categories of goods. It is crucial to distinguish these to avoid misclassification:

• Safety Glass (Chapter 70): HSN codes like 70072900 (Laminated Safety Glass) and 70072110 (Bullet Proof Glass) are for glass products used for safety, not wearable apparel.
• Electrical Signalling, Safety, or Traffic Control Equipment (Chapter 85 & 86): HSN 8530 and 85309000 (Parts) refer to electrical equipment for signaling and safety on railways, roads, etc. HSN 86080030 similarly covers railway/tramway track fixtures and mechanical signaling equipment. These are static or mechanical installations, not garments.
• Safety Pins and other Pins (Chapter 73): HSN 7319 and its sub-codes (e.g., 73194010) are specifically for safety pins made of iron or steel.
• Safety Fuses, Detonators, etc. (Chapter 36): HSN 3603 and its sub-codes (e.g., 36030011 for Safety Fuses for Mine Blasting) refer to explosives and pyrotechnic articles, which are clearly distinct from safety apparel.
• Safety Razor Blades (Chapter 82): HSN 821220 refers to blades for shaving.
• Safety Headgear (Chapter 65): HSN 65061010 specifically covers safety headgear like welding helmets. While protective, this is headwear, not a jacket.
• Safety or Relief Valves (Chapter 84): HSN 84814000 refers to industrial valves designed for safety purposes.