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.
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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.
Motor HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | Electrical Machinery Equipment |
| Chapter Description | 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 |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8501 | Electric motors | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85011011 | DC Micro motor | 18% |
| 85011012 | Stepper motors | 18% |
| 85011013 | DC Wiper motor | 18% |
| 85011019 | DC motors: Other (<= 37.5W) | 18% |
| 85011020 | AC motor, not exceeding 37.5W | 18% |
| 85012000 | DC motors and generators | 18% |
| 85013111 | DC Micro Motors (≤750W) | 18% |
| 85013112 | Stepper Motors (≤750W) | 18% |
| 85013113 | DC Wiper Motors (≤750W) | 18% |
| 85013119 | Other DC Motors (≤750W) | 18% |
| 85013120 | DC Generators (≤750W) | 18% |
| 85013210 | DC Motor (>750W-75kW) | 18% |
| 85013220 | Electric Transformers | 18% |
| 85013310 | DC Motors (>75-375kW) | 18% |
| 85013320 | Other Transformers | 18% |
| 85013410 | DC Motor (>375-1000kW) | 18% |
| 85013420 | DC Motor (>1000-2000kW) | 18% |
| 85013430 | DC Motor (>2000-5000kW) | 18% |
| 85013440 | DC Motors (>5000 kW, ≤10000 kW) | 18% |
| 85013450 | DC Motors (>10,000kW) | 18% |
| 85014010 | AC motors: Fractional horse power | 18% |
| 85014090 | Other AC motors, single-phase: Other | 18% |
| 85015110 | Electric Motors (≤37.5 W) | 18% |
| 85015120 | Other AC Motors Multi-Phase: Output Not Exceeding 750 W | 18% |
| 85015190 | Other AC motors, multi-phase: Of an output not exceeding 750 W : Other | 18% |
| 85015210 | 3-Phase Squirrel Cage Motor (0.75-75kW) | 18% |
| 85015220 | Slipring Motors (>750W-75kW) | 18% |
| 85015290 | Other AC Motors (>750W-75kW) | 18% |
| 85015310 | Other Electric Motors (≤37.5 W) | 18% |
| 85015320 | Multi-Phase AC Slipring Motors Over 75 kW Output | 18% |
| 85015330 | Multi-Phase AC Motors: Output Exceeding 75 kW: Traction Motors | 18% |
| 85015390 | AC generators (alternators) | 18% |
| 85016100 | AC generators: Not exceeding 75 kVA | 18% |
| 85016200 | Generators: Output 75-375 kVA | 18% |
| 85016300 | Generators with output 375-750 kVA | 18% |
| 85016410 | Generator (750–2,000 kVA) | 18% |
| 85016420 | Generators: Output 2,000-5,000 kVA | 18% |
| 85016430 | Generators: Output 5,000-15,000 kVA | 18% |
| 85016440 | Generator (15,000–37,500 kVA) | 18% |
| 85016450 | Generator (37,500–75,000 kVA) | 18% |
| 85016460 | Generators: Output 75,000-1,37,500 kVA | 18% |
| 85016470 | Generators: Output 1,37,500-3,12,500 kVA | 18% |
| 85016480 | Generators: Output 3,12,500 kVA | 18% |
| 85017100 | DC generators: <50W | 18% |
| 85017200 | Photovoltaic DC generators, >50W | 18% |
| 85018000 | Photovoltaic Ac Generators | 18% |
* GST rates may vary based on the latest GST notifications
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.
