Hsn Codes & Gst Rates for Motors, Generators & Transformers
Hsn Codes & Gst Rates for Motors, Generators & 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