What products are classified under HSN 85114000 ?
It includes Lighting or visual signalling equipment: Other
HSN Code 85114000 represents Starter motors under GST classification. This code helps businesses identify Starter motors correctly for billing, taxation, and trade. With HSN Code 85114000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Starter motors.
HSN Code 85114000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compressionignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut- outs of a kind used in conjunction with such engines | Starter motors and dual purpose starter-generators | 14% | 14% | 28% | 0% |
Description of goods
Starter motors and dual purpose starter-generators
Chapter
85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Sub Chapter
8511 – Electrical ignition or starting equipment of a kind used for spark-ignition or compressionignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut- outs of a kind used in conjunction with such engines
Starter motors does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sparking plugs | |
| Ignition magnetos; magneto-dynamos; magnetic flywheels : Electronic ignition magnetos | |
| Ignition magnetos; magneto-dynamos; magnetic flywheels : Other | |
| Distributors; ignition coils : Distributors | |
| Distributors; ignition coils : Ignition coils | |
| Other generators | |
| Other equipment | |
| Parts |
Sparking plugs
Ignition magnetos; magneto-dynamos; magnetic flywheels : Electronic ignition magnetos
Ignition magnetos; magneto-dynamos; magnetic flywheels : Other
Distributors; ignition coils : Distributors
Distributors; ignition coils : Ignition coils
Other generators
Other equipment
Parts
It includes Lighting or visual signalling equipment: Other
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 85114000, Starter motors attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Starter motors; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.