The traditional Gurkha felt hat, which is actually two hats sewn together.
This one is for The 2nd King Edward VII's Own Gurkha Rifles ( The Sirmoor Rifles), now sadly amalgamated into the Royal Gurkha Rifles. It's certainly a postwar example.
An Ebay purchase, it came with an incorrect badge for the 7th Gurkha Rifles, biut the black & red checkerboard patch is of course for the 2GR, and that designation is written somewhat illegibly on the sweatband. The cap is only size 6 1/4!
The 2 GR was the only Gurkha regiment to not incorporate the kukri in it's badge.
BobS
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