The motor hsn code for electric motors of all kinds, from small DC motors to three phase induction motors, servo motors and alternators, is 8501, and GST on motors is 18%. Complete generating sets, such as diesel DG sets, are 8502 at the same rate.
Motors built into pumps are billed as pumps, and vehicle alternators sit in a different heading. Below are the lines, a motor dealer's bill and the tax on rewinding and repair. The electrical hub is electrical items.
Electric motors: codes and GST rates
Item / HSN / GST- AC electric motors, single phase18%Up to multi kW
- AC motors, three phase (induction motors)18%750 W to 75 kW; smaller 8501 51
- DC motors18%Up to 750 W; larger 8501 32 to 8501 34
- Servo motors and stepper motors18%Control motors
- Vibrator motors18%Small motors
- AC generators and alternators18%Up to 75 kVA; larger 8501 62 to 8501 64
- Diesel generating sets (DG sets)18%Up to 75 kVA; larger 8502 12 and 8502 13
- Petrol generating sets18%Spark ignition sets
- Vehicle alternators18%Ignition and starting equipment
- Motor pumps (water)18%Pumps, not motors
- Motor rewinding service18%Repair service, SAC 9987
Quick facts
HSN headings
8501 motors and generators, 8502 generating setsGST rate
18% (9% CGST + 9% SGST)Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveRewinding
Repair service at 18%Common wrong code
8501 for a motor pump set (that is 8413)
Motor hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Motor up to 37.5 W | 8501 10 | 18% |
| DC motor, DC generator | 8501 31 to 8501 34 | 18% |
| AC motor, single phase | 8501 40 | 18% |
| AC motor, multi phase, up to 750 W | 8501 51 | 18% |
| AC motor, multi phase, 750 W to 75 kW | 8501 52 | 18% |
| AC motor, multi phase, above 75 kW | 8501 53 | 18% |
| AC generator (alternator) | 8501 61 to 8501 64 | 18% |
| Diesel generating set up to 75 kVA | 8502 11 | 18% |
| Diesel generating set above 75 kVA | 8502 12 or 8502 13 | 18% |
| Petrol generating set | 8502 20 | 18% |
| Wind generating set | 8502 31 | 5% if within the renewable devices entry |
8501 hsn code gst rate
Heading 8501 covers electric motors and generators, excluding generating sets. The rate is 18% for all motors. Motors fitted with gear boxes stay in 8501 if the motor gives the main character; a geared motor sold as a drive unit may be 8501 or 8483 depending on its design.
Generator and DG set hsn code
A diesel generating set (engine plus alternator on one base) is 8502, split by kVA: up to 75 kVA is 8502 11. A bare alternator without an engine is 8501 61 or higher. Wind operated generators are covered by the renewable energy devices entry at 5%. See solar panels for that entry.
Motor pump and water motor hsn code
A "water motor" sold for homes is usually a monoblock pump set under 8413, not a motor under 8501. A bare motor sold to be coupled with a pump is 8501. Both are 18%. See pumps.
Motor rewinding hsn code
Rewinding a customer's burnt motor is a repair service under SAC 9987, usually 998717 for industrial motors or 998719 for others, at 18%. The copper wire used can be shown as a separate line under 7408 or 8544 11. See repair and maintenance.
Motor dealer's invoice
Motor dealer to a factory: 7.5 horsepower three phase induction motor, HSN 8501 52, 2 pieces, taxable value Rs 46,000. CGST 9% Rs 4,140. SGST 9% Rs 4,140. Total Rs 54,280.
A factory can take credit of GST on motors and DG sets, since they are plant and machinery. When a DG set comes with civil foundations and cabling under one contract, the job can be a works contract.
Motor and generator codes here follow the usual reading of headings 8501 and 8502. Combined units and renewable generators need care, so check the GST portal entry and ask a GST practitioner or chartered accountant about large installations.
Frequently asked questions
What is the motor hsn code?
Electric motors are 8501, at 18%.
What is the generator hsn code?
Generating sets are 8502 and bare alternators 8501 61 to 8501 64, at 18%.
What is the DG set hsn code?
Diesel generating sets are 8502 11 to 8502 13 by capacity, at 18%.
What is the motor rewinding hsn code?
Rewinding is a repair service under SAC 9987, at 18%.
What is the 8501 hsn code gst rate?
18% for electric motors and generators.