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 34Of an output exceeding 375 kW:
8501 34 10Of an output exceeding 375 kW but not exceeding 1000 kWFree18
8501 34 20Of an output exceeding 1000 kW but not exceeding 2000 kWFree18
8501 34 30Of an output exceeding 2000 kW but not exceeding 5000 kWFree18
8501 34 40Of an output exceeding 5000 kW but not exceeding 10000 kWFree18
8501 34 50Of an output exceeding 10000 kWFree18
8501 40Other AC motors, single-phase:
8501 40 10Fractional Horse power motorFree18
8501 40 90OtherFree18
 Other AC motors, multi-phase:
8501 51Of an output not exceeding 750 W:
8501 51 10Squirrel cage induction motor 3 phase typeFree18
8501 51 20Slipring motorFree18
8501 51 90OtherFree18
8501 52Of an output exceeding 750W but not exceeding 75 kW:
8501 52 10Squirrel cage induction motor, 3 phase typeFree18
8501 52 20Slipring motorFree18
8501 52 90OtherFree18
8501 53Of an output exceeding 75 kW:
8501 53 10Squirrel cage induction motor, 3 phase typeFree18
8501 53 20Slipring motorFree18
8501 53 30Traction motorFree18
8501 53 90OtherFree18
 AC generators (alternators):
8501 61 00Of an output not exceeding 75 kVAFree18
8501 62 00Of an output exceeding 75 kVA but not exceeding 375 kVAFree18
8501 63 00Of an output exceeding 375 kVA but not exceeding 750 kVAFree18
8501 64Of an output exceeding 750 kVA:
8501 64 10Of an output exceeding 750 kVA but not exceeding 2000 KVAFree18
8501 64 20Of an output exceeding 2000 KVA but not exceeding 5000 KVAFree18
8501 64 30Of an output exceeding 5000 kVA but not exceeding 15000 kVAFree18
8501 64 40Of an output exceeding 15000 kVA but not exceeding 37500 kVAFree18
8501 64 50Of an output exceeding 37500 kVA but not exceeding 75000 KVAFree18
8501 64 60Of an output exceeding 75000 kVA but not exceeding 137500 kVAFree18
8501 64 70Of an output exceeding 137500 kVA but not exceeding 312500 kVAFree18
8501 64 80Of an output exceeding 312500 kVAFree18
18
8502ELECTRIC GENERATING SETS AND ROTARY CONVERTERS
 Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):
8502 11 00Of an output not exceeding 75 kVAFree18
8502 12 00Of an output exceeding 75 kVA but not exceeding 375 kVAFree18
8502 13Of an output exceeding 375 kVA:
8502 13 10Of an output exceeding 375 kVA but not exceeding 1000 kVAFree18
8502 13 20Of an output exceeding 1000 kVA but notFree18
exceeding 1500 kVA
8502 13 30Of an output exceeding 1500 kVA but not exceeding 2000 kVAFree18
8502 13 40Of an output exceeding 2000 kVA but not exceeding 5000 kVAFree18
8502 13 50Of an output exceeding 5000 kVA but not exceeding 10000 kVAFree18
8502 13 60Of an output exceeding 10000 kVAFree18
8502 20Generating sets with spark-ignition internal combustion piston engines:
8502 20 10Electric portable generators of an output not exceeding 3.5kVAFree18
8502 20 90OtherFree18
 Other Generating sets:
8502 31 00Wind-poweredFree18
8502 39Other:
8502 39 10Powered by steam engineFree18
8502 39 20Powered by water turbineFree18
8502 39 90OtherFree18
8502 40 00Electric rotary convertersFree18
8503PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADING 8501 OR 8502
8503 00Parts suitable for use solely or principally with the machines of heading 8501 or 8502:
8503 00 10Parts of generator (AC or DC)Free18
 Parts of electric motor:
8503 00 21Of DC motorFree18
8503 00 29OtherFree18
8503 00 90OtherFree18
8504ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS
8504 10Ballasts for discharge lamps or tubes:
8504 10 10Conventional typeFree18
8504 10 20For Compact Fluorescent LampsFree18

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

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.