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GST Rates And HSN On Electrical And Electronic Machinery & Equipment Generators, Generating Sets, Transformers, Static Converters (Chapter 85)

GST Rates And HSN On Electrical And Electronic Machinery & Equipment Generators, Generating Sets, Transformers, Static Converters (Chapter 85)

Chapter 85 of the GST Tariff deals with electrical machinery, equipment, and related parts. It includes motors, generators, generating sets, transformers, static converters, inductors, electro-magnets, and related parts.

The GST Council has notified the rates for these goods under Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

Below is the complete section-wise HSN classification with GST rates.

 

Heading 8501 – Electric Motors and Generators (Excluding Generating Sets)

HSN Code

Description

CGST

SGST/UTGST

IGST

Cess

8501

Electric motors and generators (excluding generating sets)

9%

9%

18%

Nil

8501 10

Motors of an output not exceeding 37.5 W

9%

9%

18%

Nil

8501 10 10

DC motor

9%

9%

18%

Nil

8501 10 20

Stepper motor

9%

9%

18%

Nil

8501 10 30

Wiper motor

9%

9%

18%

Nil

8501 10 90

Other

9%

9%

18%

Nil

8501 20

Universal AC or DC motors of an output > 5W

9%

9%

18%

Nil

8501 31

Other DC motors; DC generators (≤ 750 W)

9%

9%

18%

Nil

8501 31 10

Micro motor

9%

9%

18%

Nil

8501 31 20

Wiper motor

9%

9%

18%

Nil

8501 31 30

DC generators not exceeding 75 kW

9%

9%

18%

Nil

8501 32 20

DC generators (≤ 75 kW)

9%

9%

18%

Nil

8501 33

Of an output > 75 kW but ≤ 375 kW

9%

9%

18%

Nil

8501 34

Of an output exceeding 375 kW

9%

9%

18%

Nil

8501 40

Other AC motors, single-phase

9%

9%

18%

Nil

8501 40 10

Fractional horse power motor

9%

9%

18%

Nil

8501 40 90

Other

9%

9%

18%

Nil

8501 51

AC motors, multi-phase ≤ 750 W

9%

9%

18%

Nil

8501 52

AC motors, multi-phase > 750 W up to > 75 kW

9%

9%

18%

Nil

8501 61–8501 64

Large AC motors (output exceeding 15,000 kVA up to > 3,12,500 kVA)

9%

9%

18%

Nil

Heading 8502 – Electric Generating Sets and Rotary Converters

HSN Code

Description

CGST

SGST/UTGST

IGST

Cess

8502

Electric generating sets and rotary converters

9%

9%

18%

Nil

8502 11 00

Generating sets with diesel engines ≤ 75 kVA

9%

9%

18%

Nil

8502 12 00

Generating sets with diesel engines > 75 kVA ≤ 375 kVA

9%

9%

18%

Nil

8502 13 10

Generating sets > 375 kVA ≤ 1,000 kVA

9%

9%

18%

Nil

8502 13 20

Generating sets > 1,000 kVA ≤ 1,500 kVA

9%

9%

18%

Nil

8502 13 30

Generating sets > 1,500 kVA ≤ 2,000 kVA

9%

9%

18%

Nil

8502 13 40

Generating sets > 2,000 kVA ≤ 5,000 kVA

9%

9%

18%

Nil

8502 13 50

Generating sets > 5,000 kVA ≤ 10,000 kVA

9%

9%

18%

Nil

8502 13 60

Generating sets > 10,000 kVA

9%

9%

18%

Nil

8502 20 10

Electric portable generators (≤ 1,000 kVA)

9%

9%

18%

Nil

8502 20 90

Other spark-ignition engine generating sets

9%

9%

18%

Nil

8502 31 00

Generating sets powered by steam engine

9%

9%

18%

Nil

8502 32 00

Generating sets powered by water turbine

9%

9%

18%

Nil

8502 39 10

Other generating sets

9%

9%

18%

Nil

8502 40

Electric rotary converters

9%

9%

18%

Nil

 

Heading 8503 – Parts Suitable for Use with Machines of 8501/8502

HSN Code

Description

CGST

SGST/UTGST

IGST

Cess

8503

Parts suitable for use solely/principally with 8501/8502

9%

9%

18%

Nil

8503 00 10

Parts of generators (AC or DC)

9%

9%

18%

Nil

8503 00 20

Parts of DC motors

9%

9%

18%

Nil

8503 00 90

Other parts

9%

9%

18%

Nil

 

Heading 8504 – Electrical Transformers, Static Converters & Inductors

HSN Code

Description

CGST

SGST/UTGST

IGST

Cess

8504

Electrical transformers, static converters, inductors

9%

9%

18%

Nil

8504 10

Ballasts for discharge lamps or tubes

9%

9%

18%

Nil

8504 21

Liquid dielectric transformers ≤ 650 kVA

9%

9%

18%

Nil

8504 22

Liquid dielectric transformers > 650 kVA ≤ 10,000 kVA

9%

9%

18%

Nil

8504 23

Liquid dielectric transformers > 10,000 kVA ≤ 50,000 kVA

9%

9%

18%

Nil

8504 34

Other transformers

9%

9%

18%

Nil

8504 40 10

Electric inverters

9%

9%

18%

Nil

8504 40 21

Rectifiers (diode bridge)

9%

9%

18%

Nil

8504 40 29

Other rectifiers

9%

9%

18%

Nil

8504 40 30

Battery chargers

9%

9%

18%

Nil

8504 40 40

Voltage regulators & stabilizers (other than automatic)

9%

9%

18%

Nil

8504 40 90

Other static converters

9%

9%

18%

Nil

8504 (Special)

Charger/charging station for EVs

2.5%

2.5%

5%

Nil

8504 90

Parts of transformers/converters/inductors

9%

9%

18%

Nil

 

Heading 8505 – Electro-Magnets, Permanent Magnets, Magnetic Devices

HSN Code

Description

CGST

SGST/UTGST

IGST

Cess

8505

Electro-magnets, permanent magnets, couplings, clutches, brakes, lifting heads

9%

9%

18%

Nil

 

Conclusion

  • Standard GST Rate: Almost all goods under Chapter 85 attract 18% GST.
  • Special Concession: Only EV chargers/charging stations enjoy a reduced 5% GST rate.
  • No Compensation Cess: Not applicable to this chapter.
  • Correct HSN classification ensures smooth compliance, avoids disputes, and prevents denial of ITC.

 

 Disclaimer:

The GST rates provided above are updated to the best of our information. However, there may be variations arising from subsequent government updates. GSTVidhi shall not be held responsible for any inadvertent errors or discrepancies. For confirmation of the "Effective Date" of GST or cess rates, users are advised to refer to the official CBIC website.

At GSTVidhi, we do more than just providing HSN/SAC code verification. Our platform simplifies GST compliance with practical tools, updates, and insights—helping you stay ahead with accuracy and confidence.



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