---
title: "HSN Code for AC motors: Fractional horse power | HSN 85014010 GST Rate"
description: "Find HSN and GST Rates for 85014010 related to AC motors: Fractional horse power with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85014010/"
---

# HSN Code 85014010: AC motors: Fractional horse power

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8501: Electric motors](https://busy.in/hsn/sub-chapter-8501/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other AC motors, single-phase: Fractional horse power motor | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85014010 ?

It includes Other AC Motors (>750W-75kW)

### Do e‑way bill and e‑invoice apply for AC motors: Fractional horse power?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade AC motors: Fractional horse power?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with AC motors: Fractional horse power?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when AC motors: Fractional horse power is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for AC motors: Fractional horse power; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for AC motors: Fractional horse power?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

## India's trade performance: HSN Code 85014010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹612 Cr (+68.36% YoY) — 0.0166% of India's total exports
- Imports: ₹106 Cr (−5.26% YoY) — 0.0017% of India's total imports
- Trade balance: ₹507 Cr (Surplus); surplus rank #630 of 12657 HSN codes
- Share of Sub-Chapter 8501: 8.31% of its exports; import side 0.81%
- Rank within Sub-Chapter 8501: #3 of 46 by export value; import-side #22

### Key metrics

- Export CAGR: 7.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #841 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +68.36% in FY 2024-25
- Contribution to Sub-Ch. 8501: 8.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85014010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8501 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8501 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 388.53 | 0.0170% | — | 10.97% | 119.45 | 0.0033% | — | 1.82% | +269.08 | #809 |
| FY 2019-20 | 400.80 | 0.0182% | +3.16% | 10.04% | 104.82 | 0.0031% | −12.25% | 1.65% | +295.98 | #784 |
| FY 2020-21 | 536.36 | 0.0249% | +33.82% | 13.70% | 139.63 | 0.0048% | +33.21% | 2.42% | +396.73 | #643 |
| FY 2021-22 | 597.02 | 0.0190% | +11.31% | 12.59% | 160.79 | 0.0035% | +15.15% | 1.98% | +436.23 | #736 |
| FY 2022-23 | 500.09 | 0.0138% | −16.24% | 9.00% | 146.92 | 0.0026% | −8.63% | 1.39% | +353.17 | #926 |
| FY 2023-24 | 363.76 | 0.0101% | −27.26% | 5.79% | 111.47 | 0.0020% | −24.13% | 1.01% | +252.29 | #1233 |
| FY 2024-25 | 612.42 | 0.0166% | +68.36% | 8.31% | 105.61 | 0.0017% | −5.26% | 0.81% | +506.81 | #841 |

- CAGR (7-year): exports 7.88%/yr, imports -2.03%/yr (consistently Surplus)

## Key trade insights: HSN Code 85014010 export-import analysis

### Consistent export growth: 7.88% CAGR over 7 years

India's exports under HSN Code 85014010 have grown at a compound annual rate of 7.88% over 7 fiscal years, rising from ₹388.53 Crore in FY 2018-19 to ₹612.42 Crore in FY 2024-25.

### HSN Code 85014010 ranked #841 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85014010 ranks #841 out of 12657 HSN codes by total export value. Within Sub-Chapter 8501, it ranks #3 of 46. By trade surplus, it ranks #630 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85014010 exports

The strongest single-year export movement for HSN Code 85014010 was recorded in FY 2024-25, when exports surged by 68.36% over the prior year.

### India maintains a trade surplus of ₹506.81 Crore in HSN Code 85014010 goods

In FY 2024-25, India's exports of ₹612.42 Cr exceeded imports of ₹105.61 Cr, resulting in a trade surplus of ₹506.81 Crore — ranking #630 of 12657 by surplus magnitude.

### Import growth of -2.03% CAGR signals stable import dependency for AC motors: Fractional horse power

India's imports under HSN Code 85014010 have grown at -2.03% CAGR, reaching ₹105.61 Crore in FY 2024-25.

### HSN Code 85014010 contributes 8.31% of Sub-Chapter 8501 exports — ranked #3

Among the 46 HSN codes under Sub-Chapter 8501, HSN Code 85014010 ranks #3 by export value — accounting for 8.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.81% share (rank #22).

## Related HSN Codes in Sub-Chapter 8501

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85015310: Other Electric Motors (≤37.5 W)](https://busy.in/hsn/hsn-85015310/) | ₹689 Cr |
| #2 | [HSN Code 85015210: 3-Phase Squirrel Cage Motor (0.75-75kW)](https://busy.in/hsn/hsn-85015210/) | ₹655 Cr |
| #3 | HSN Code 85014010: AC motors: Fractional horse power (this hsn code) | ₹612 Cr |
| #4 | [HSN Code 85016430: Generators: Output 5,000-15,000 kVA](https://busy.in/hsn/hsn-85016430/) | ₹443 Cr |
| #5 | [HSN Code 85011019: DC motors: Other (<= 37.5W)](https://busy.in/hsn/hsn-85011019/) | ₹426 Cr |
| #6 | [HSN Code 85011011: DC Micro motor](https://busy.in/hsn/hsn-85011011/) | ₹419 Cr |
| #7 | [HSN Code 85016200: Generators: Output 75-375 kVA](https://busy.in/hsn/hsn-85016200/) | ₹411 Cr |
| #8 | [HSN Code 85016420: Generators: Output 2,000-5,000 kVA](https://busy.in/hsn/hsn-85016420/) | ₹410 Cr |
| #9 | [HSN Code 85016100: AC generators: Not exceeding 75 kVA](https://busy.in/hsn/hsn-85016100/) | ₹337 Cr |
| #10 | [HSN Code 85013210: DC Motor (>750W-75kW)](https://busy.in/hsn/hsn-85013210/) | ₹302 Cr |