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GST invoice format for a fire extinguisher refilling business

A fire extinguisher refilling invoice is also a safety record, so it should identify each cylinder and what was done to it. New extinguishers are mechanical appliances under HSN 8424, extinguishing powders and charges under 3813, and refilling and maintenance of equipment under SAC 998719, all at 18%. Beyond the basics, record cylinder type and capacity, serial number, refill date and next due date, hydraulic test date where done, quantity of agent refilled and the site where cylinders are installed.

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Sample fire extinguisher refilling invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
ABC dry powder fire extinguisher 6 kg, stored pressure	8424	4 NOS	2,400.00	9,600.00	18%
ABC dry powder for refilling	3813	24 KG	140.00	3,360.00	18%
Refilling and recharging service, 6 kg DCP cylinder	998719	4 NOS	250.00	1,000.00	18%
CO2 extinguisher refilling, 4.5 kg	998719	2 NOS	900.00	1,800.00	18%
Hydraulic pressure test of cylinder	998719	2 NOS	400.00	800.00	18%
Taxable value				₹16,560.00
GST (CGST + SGST, or IGST if inter-state)				₹2,980.80
Invoice total				₹19,540.80

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a fire extinguisher refilling invoice needs

Cylinder type and capacity: ABC dry powder 6 kg, CO2 4.5 kg, water-CO2 9 litre: type and capacity decide the refill price and the agent used. A clear description also shows that the right extinguisher is fitted for the hazard.
Cylinder serial number: Each cylinder carries a serial. Listing serials on the invoice links the refill to a particular unit and lets the client's safety officer update the fire register.
Refill date and next due date: Extinguishers need periodic refilling and inspection. Printing the refill date and the next due date gives the client proof for fire audits and reminds them to schedule the next service.
Hydraulic pressure test: Cylinders are pressure tested at intervals. Recording the test date and result on the bill shows the cylinder is safe to use and supports the extra charge.
Site and location of each unit: Offices, factories and housing societies have many units spread across floors. Mapping serials to locations helps the client check that every unit came back to the right place.
Parts replaced: Valves, hoses, pressure gauges and safety pins are often replaced during refilling. List them as separate items so the client sees what was changed and why the bill exceeds the standard refill rate.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a fire extinguisher refilling

Extinguishers under 8424

Heading 8424 covers mechanical appliances for projecting, dispersing or spraying liquids or powders, and names fire extinguishers whether or not charged. It is in the 18% schedule after 22 September 2025. The separate 5% entries under 8424 are for nozzles for drip irrigation and sprinklers for agriculture, and do not apply to fire-safety equipment. Fire sprinkler systems in buildings are generally a different matter, often part of a fire-fighting contract.

Charges and agents under 3813

Preparations and charges for fire extinguishers, and charged fire-extinguishing grenades, fall under 3813 at 18%. When the refiller supplies powder or foam as part of the refilling job, the agent is part of the refilling service. Show the agent quantity as a separate line only if you price it separately, and keep the classification of powder sold on its own under 3813.

Refilling as a service

Refilling, recharging, inspecting and testing a customer's extinguishers is maintenance of equipment. It fits SAC 998719, maintenance and repair of other machinery and equipment, at 18%. If the refiller exchanges an empty cylinder for an already-filled one from its own stock, that is closer to a sale of goods and should be documented that way, with the old cylinder treated as a trade-in.

Taking cylinders away for refilling

Refillers usually take cylinders to their workshop. The movement of customer cylinders is not a sale, so it goes under a delivery challan. Where the value of the consignment exceeds Rs 50,000, an e-way bill is required for the movement. Give the client a receipt listing serials taken, so that the units returned can be checked.

Standards and documentation

Clients often want refills done to the relevant Indian Standard code of practice for maintenance of portable extinguishers, and fire audits check the service record. Printing the refiller's details, service date and next due date on the invoice, alongside the tag fixed to the cylinder, gives the client a usable compliance record.

Advance for bulk supply and installation

Factories and new buildings often order dozens of extinguishers with mounting and signage, paying an advance. GST is not payable on advances for goods, so tax on the cylinders falls due when they are invoiced. If the order includes a separately priced installation or annual inspection service, tax on the part of the advance attributable to that service is due on receipt. Splitting the quotation into goods and service lines makes this easy to work out.

Common billing mistakes

Applying the 5% sprinkler entry under heading 8424, which is meant for agricultural sprinklers, to fire-safety equipment.
Taking cylinders away without a challan listing serial numbers, leading to disputes when units are returned.
Billing a cylinder exchange as a refill service, without recording the sale of the replacement cylinder.
Leaving out next due dates, so the client has no record for the next fire audit.
Billing a housing society's twenty refills as one line, without serial numbers, so the society cannot update its fire register or match the cylinders returned.

Fire extinguisher refilling GST invoice: FAQ

What is the GST rate on fire extinguishers?

18%. Fire extinguishers are named in heading 8424, which is in the 18% schedule.

What is the GST rate on extinguisher refilling?

18%. Refilling and maintenance is billed under SAC 998719 at 18%.

What HSN code applies to extinguisher powder?

3813, preparations and charges for fire extinguishers, at 18%.

Do I need an e-way bill to take cylinders for refilling?

Use a delivery challan. If the consignment value exceeds Rs 50,000, an e-way bill is also required.

How do I bill an annual fire safety contract?

Raise invoices on the payment dates in the contract, describing the inspections and refills covered. List any new cylinders or parts supplied outside the contract separately with their HSN and quantity.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · CBIC tax information portal (notifications and SAC scheme) · GST Council — rate rationalisation press release, 56th meeting

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