Hsn Codes & Gst Rates for Motors, Generators & Transformers

1 for all goods and services are determined by the GST Council in India. The GST rate for goods is applicable mainly in five slabs namely 0%, 5%, 12%, 18% and 28%. GST rates for goods are linked to HSN code, an internationally used system for classification of goods in the course of international trade.

GST rates for services are linked to SAC code, a system for classification of services devised by the Indian Service Tax department. In this article, we look at the HSN code and GST rate for motors, generators and transformers which fall under Chapter 85.

GST Rate for DC Motors

Electric motors both DC and AC motors are taxable under GST at the rate of 18%. However, based on the type of motor and output of current, the HSN code for the item would change. The HSN code for motors are provided below:

DC Motors of an output not exceeding 37.5 W

HSN code for micro DC motor is 8501 10 11.
HSN code for stepper DC motor is 8501 10 12.
HSN code for wiper DC motor is 8501 10 13.
All other types of DC motor with an output not exceeding 37.5W is 8501 10 20.

DC Motors of an output not exceeding 750 W

DC motors with an output higher than 37.5 W and not exceeding 750 W are classified under HSN Code 8501 31 as under:

HSN code for micro DC motor is 8501 31 11.
HSN code for stepper DC motor is 8501 31 12.
HSN code for wiper DC motor is 8501 31 13.
All other types of DC motor with an output not exceeding 37.5W is 8501 31 20.

GST Rate for all other types of Motors and Generators

HSN Code	Description		GST Rate
8501 34	Of an output exceeding 375 kW:
8501 34 10	Of an output exceeding 375 kW but not exceeding 1000 kW	Free	18
8501 34 20	Of an output exceeding 1000 kW but not exceeding 2000 kW	Free	18
8501 34 30	Of an output exceeding 2000 kW but not exceeding 5000 kW	Free	18
8501 34 40	Of an output exceeding 5000 kW but not exceeding 10000 kW	Free	18
8501 34 50	Of an output exceeding 10000 kW	Free	18

8501 40	Other AC motors, single-phase:
8501 40 10	Fractional Horse power motor	Free	18
8501 40 90	Other	Free	18

	Other AC motors, multi-phase:
8501 51	Of an output not exceeding 750 W:
8501 51 10	Squirrel cage induction motor 3 phase type	Free	18
8501 51 20	Slipring motor	Free	18
8501 51 90	Other	Free	18

8501 52	Of an output exceeding 750W but not exceeding 75 kW:
8501 52 10	Squirrel cage induction motor, 3 phase type	Free	18
8501 52 20	Slipring motor	Free	18
8501 52 90	Other	Free	18

8501 53	Of an output exceeding 75 kW:
8501 53 10	Squirrel cage induction motor, 3 phase type	Free	18
8501 53 20	Slipring motor	Free	18
8501 53 30	Traction motor	Free	18
8501 53 90	Other	Free	18

	AC generators (alternators):
8501 61 00	Of an output not exceeding 75 kVA	Free	18
8501 62 00	Of an output exceeding 75 kVA but not exceeding 375 kVA	Free	18
8501 63 00	Of an output exceeding 375 kVA but not exceeding 750 kVA	Free	18

8501 64	Of an output exceeding 750 kVA:
8501 64 10	Of an output exceeding 750 kVA but not exceeding 2000 KVA	Free	18
8501 64 20	Of an output exceeding 2000 KVA but not exceeding 5000 KVA	Free	18
8501 64 30	Of an output exceeding 5000 kVA but not exceeding 15000 kVA	Free	18
8501 64 40	Of an output exceeding 15000 kVA but not exceeding 37500 kVA	Free	18
8501 64 50	Of an output exceeding 37500 kVA but not exceeding 75000 KVA	Free	18
8501 64 60	Of an output exceeding 75000 kVA but not exceeding 137500 kVA	Free	18
8501 64 70	Of an output exceeding 137500 kVA but not exceeding 312500 kVA	Free	18
8501 64 80	Of an output exceeding 312500 kVA	Free	18
			18
8502	ELECTRIC GENERATING SETS AND ROTARY CONVERTERS
	Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):
8502 11 00	Of an output not exceeding 75 kVA	Free	18
8502 12 00	Of an output exceeding 75 kVA but not exceeding 375 kVA	Free	18

8502 13	Of an output exceeding 375 kVA:
8502 13 10	Of an output exceeding 375 kVA but not exceeding 1000 kVA	Free	18
8502 13 20	Of an output exceeding 1000 kVA but not	Free	18
	exceeding 1500 kVA
8502 13 30	Of an output exceeding 1500 kVA but not exceeding 2000 kVA	Free	18
8502 13 40	Of an output exceeding 2000 kVA but not exceeding 5000 kVA	Free	18
8502 13 50	Of an output exceeding 5000 kVA but not exceeding 10000 kVA	Free	18
8502 13 60	Of an output exceeding 10000 kVA	Free	18

8502 20	Generating sets with spark-ignition internal combustion piston engines:
8502 20 10	Electric portable generators of an output not exceeding 3.5kVA	Free	18
8502 20 90	Other	Free	18

	Other Generating sets:
8502 31 00	Wind-powered	Free	18

8502 39	Other:
8502 39 10	Powered by steam engine	Free	18
8502 39 20	Powered by water turbine	Free	18
8502 39 90	Other	Free	18

8502 40 00	Electric rotary converters	Free	18

8503	PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADING 8501 OR 8502
8503 00	Parts suitable for use solely or principally with the machines of heading 8501 or 8502:
8503 00 10	Parts of generator (AC or DC)	Free	18

	Parts of electric motor:
8503 00 21	Of DC motor	Free	18
8503 00 29	Other	Free	18
8503 00 90	Other	Free	18

8504	ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS
8504 10	Ballasts for discharge lamps or tubes:
8504 10 10	Conventional type	Free	18
8504 10 20	For Compact Fluorescent Lamps	Free	18

Click here to read on HSN Code and GST on Artificial Flowers and Hair – HSN Chapter 67

Disclaimer: This article has been updated as of 26/02/2020. Track this page for more updates on GST Rate and HSN for Motors, Generators and Transformers

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Frequently Asked Questions

Common questions about GST Rate on Motors.

The GST rate for DC motors is 18%. However, the specific HSN code applicable depends on the output of the DC motor. For example, DC motors with an output not exceeding 37.5W have an HSN code of 8501 10, while those with an output between 37.5W and 750W fall under the HSN code 8501 31.

AC motors are classified based on their output and whether they are single-phase or multi-phase. The GST rate for all types of AC motors is 18%. The HSN codes range from 8501 40 for single-phase AC motors to codes like 8501 51, 8501 52, and 8501 53 for multi-phase AC motors with different output ranges.

According to the article, electric generators or alternators attract a GST rate of 18%. The specific HSN codes for generators depend on their output, ranging from 8501 61 for generators up to 75 kVA to 8501 64 for generators exceeding 750 kVA, with different codes for various output ranges.

No, the article does not mention any exceptions to the 18% GST rate for motors and generators. All the HSN codes listed for various types of motors and generators are listed with a corresponding GST rate of 18%.

Electric generating sets are classified under different HSN codes based on the type of engine powering them. For example, generating sets with compression-ignition (diesel) engines fall under codes like 8502 11, 8502 12, and 8502 13, while those with spark-ignition engines are classified under 8502 20. The GST rate for all these generating sets is 18%.

The article does not specifically mention the GST rate for transformers. However, it states that under the HSN code 8504, "Electrical transformers, static converters (for example, rectifiers) and inductors" are covered. Based on this, it can be inferred that transformers likely attract an 18% GST rate, similar to motors and generators.

No, according to the article, parts suitable for use solely or principally with motors or generators (covered under HSN code 8503) also attract a GST rate of 18%. This includes parts of generators, parts of DC motors, and parts of other electric motors.

The article mentions that ballasts for discharge lamps or tubes fall under the HSN code 8504 10, with separate codes for conventional type ballasts (8504 10 10) and those for compact fluorescent lamps (8504 10 20). However, the GST rate for both these types of ballasts is listed as 18%.

Yes, the article suggests that the HSN code and consequently the GST rate for generators can vary based on their output. For example, generators with an output up to 75 kVA fall under the HSN code 8501 61, while those exceeding 750 kVA have different HSN codes like 8501 64 for various output ranges. However, the GST rate for all these generators is consistently listed as 18%.

The article briefly mentions that wind-powered generating sets fall under the HSN code 8502 31, while those powered by water turbines are classified under 8502 39 20. However, it does not indicate any special GST rate for these types of generators, implying that the standard 18% GST rate likely applies to them as well.