Motor HSN Code for GST Filing
Motors are used in fans, pumps, compressors, conveyors and many other machines. Traders and manufacturers deal in different types of electric motors such as induction motors, DC motors and special purpose motors.
To use the motor HSN code correctly and apply the right GST rate, businesses need to understand how electric motors are classified under HSN and how GST usually applies after the rate changes from 22 September 2025.
Electric Motor and Induction Motor HSN Code Details?
Under GST, most electric motors are classified in the chapter that covers electrical machinery and equipment. The main HSN family for motors covers electric motors and generators and this family is used for induction motors, standard AC motors and most general electric motors that drive machines or appliances.
In day to day trade, merchants map all common induction motors and other standard electric motors to this motor family and then use model numbers and technical descriptions to show capacity, voltage and speed. The base HSN code remains the same even when the power rating or application of the motor changes.
Key Motor HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8501 | Electric motors and generators | Standard AC and DC motors for general use | 18% |
| 8501 | Induction motors | Single phase and three phase induction motors | 18% |
| 8501 | Special purpose motors | Pump motors, crane duty motors and similar motors | 18% |
| 9987 | Repair and maintenance services | Motor rewinding and repair services | 18% |
Motor Rewinding HSN Code and GST Rate
Motor rewinding is a repair service rather than a supply of a new motor. For GST this activity is usually treated as a maintenance or repair service and is linked to a service accounting family in the repair and maintenance section.
The service code used for motor rewinding is normally grouped with repair and maintenance of electrical equipment and attracts the standard 18% GST rate. Invoices for rewinding services mention the service code, describe the job done and show the labour and material value on which GST is charged.
If a workshop both rewinds motors and sells new motors, it will use the motor HSN family for sale of new motors and the service family for rewinding work. Keeping these two streams separate in the accounts helps in correct reporting of goods and services in GST returns.
How to Classify Motors under Correct HSN Code?
For classification of motors, businesses first check whether the item is a complete motor or only a part. Complete motors are normally mapped to the main motor family for electric motors and generators, while some spare parts may have their own HSN families or may fall under the general parts rules.
Within the motor family, technical details such as capacity, type of motor, number of phases and application are shown in the item description or specifications but they do not usually change the base HSN code. A small induction motor and a large induction motor can both share the same HSN family even though their ratings are different.
For GST billing, each motor item in the accounting software is given a clear description, the chosen HSN family and the 18% GST rate. When an invoice is raised, the system prints the HSN code and calculates 18% GST on the taxable value automatically.
At the time of GST filing, outward supplies are reported HSN wise. Sales of motors are grouped under the motor HSN family while motor rewinding services are reported under the repair and maintenance service family. This makes it simple to see how much turnover comes from sale of motors and how much comes from service work.
Conclusion
Motor HSN codes place most electric and induction motors in a single electrical machinery family while motor rewinding is treated as a repair service with its own service code. After the move to the three slab structure from 22 September 2025, both motor supplies and motor rewinding services generally attract 18% GST.
By mapping motors and motor services to the correct HSN and service families and applying 18% GST consistently, businesses can issue accurate invoices, support input tax credit for customers and reduce the risk of disputes about the GST classification of motors and related services.
As a Chartered Accountant with more than 8 years of experience, I have refined my skills in the field and developed a true passion for writing. I specialize in creating insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, I aim to share valuable insights that resonate with readers.
Frequently Asked Questions
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What is the HSN code for motors?
Most electric motors are classified in the family for electric motors and generators. This family is used for many AC and DC motors that drive machines, pumps and fans in homes, shops and factories.
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Are electric motors and induction motors classified under the same HSN code?
Yes. Standard induction motors are usually classified in the same motor family as other electric motors. The difference between types of motors is shown in the description and specifications while the base HSN family remains the same.
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What is the HSN code for motor rewinding services?
Motor rewinding is treated as a repair and maintenance service. It is linked to a service accounting family in the repair and maintenance section and commonly attracts 18% GST as a service supply.
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How is GST applied using the motor HSN code?
For sale of motors, the seller uses the motor HSN family and applies 18% GST on the taxable value. The invoice shows the HSN code, value and tax. For rewinding, the seller uses the repair service code and applies 18% GST on the service value.
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Does motor capacity affect the HSN classification?
Motor capacity normally does not change the base HSN family. Small and large motors of the same type usually share the same HSN code. Capacity and rating are shown in the description and may affect price, but not the main HSN family.