GST-Rate-for-Motors-and-Generators

GST Rate and HSN for Motors-Generators and Transformers

GST Rate and HSN for Motors, Generators and Transformers

GST rates 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

Post by Supreena

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