Generator HSN Code: Classification for Diesel and Portable Generators
Generators are used to produce electricity for homes, shops and industrial units when grid power is not available. Under GST, most generator sets, whether portable or fixed, are classified under HSN code 8502. This heading covers electric generating sets that run on diesel, petrol or other fuels and also includes sets that combine an engine with an alternator.
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What is the HSN Code for Generators?
The general HSN heading for generator sets is 8502. Both portable generators used for small shops and large diesel generator sets used in factories normally fall under this heading. At the eight digit level, the code may change based on capacity and type of fuel, but at six digit level they remain grouped together.
How Are Portable and Diesel Generators Classified under HSN?
Portable generators, trolley mounted sets and fixed diesel generating sets are classified in the same broad HSN 8502 heading. The key difference is only in technical description, such as power output in kVA, whether the set is single phase or three phase and whether it is for standby or continuous duty. These technical details do not usually change the main heading used for GST returns.
The HSN Code for Standby Generators
Standby generator sets used for emergency power in hospitals, commercial buildings and housing complexes are also covered by HSN 8502. Even though their usage is different from portable units, they still perform the same basic function of generating electricity and therefore remain under the same HSN group.
GST on Generator Products
Most generator sets under HSN 8502 attract GST at 18%. This rate is applied on the transaction value of the generating set, excluding any separately charged freight or insurance if invoiced beyond the place of supply. Registered businesses can claim input tax credit on generator purchases if they are used in the course of business and credit is not specifically blocked.
Wooden Generator HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 9 | Guide to HSN Section 09 | WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK |
| 16 | Guide to HSN Section 16 | 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 |
| 20 | Guide to HSN Section 20 | MISCELLANEOUS MANUFACTURED ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 44 | Wood and Articles of Wood; Wood Charcoal | Wood and articles of wood; wood charcoal |
| 85 | Electrical Machinery Equipment | 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 |
| 94 | Furniture & Mattresses, with Lamps & Fittings | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 44151000 | Cases, boxes, crates | 12% |
| 44152000 | Pallets, box pallets | 12% |
| 44211000 | Clothes Hangers | 12% |
| 44212000 | Coffins | 12% |
| 44219011 | Wooden Spools Cops Bobbins Jute Machinery | 18% |
| 44219012 | Wooden Spools Cops Bobbins Silk Regenerated Synthetic Fibres Machinery | 18% |
| 44219013 | Wooden Spools for Other Machinery | 18% |
| 44219014 | Other Wooden Spools Bobbins | 18% |
| 44219019 | Other articles of wood – other : wood paving blocks | 18% |
| 44219020 | Other articles of wood – other : match splints | 18% |
| 44219030 | Other articles of wood – other : pencil slates | 18% |
| 44219040 | Wooden Oars Paddles Rudders for Boats | 18% |
| 44219050 | Wooden Parts for Decorative Tableware Kitchenware | 18% |
| 44219060 | Articles of Densified Wood | 18% |
| 44219070 | Other articles of wood – other : other | 18% |
| 44219090 | Wooden Parts for Decorative Tableware Kitchenware | 18% |
| 44219111 | Wooden Frames and Parts for Furniture Assembly | 12% |
| 44219112 | Wooden Frames and Parts for Other Applications | 12% |
| 44219113 | Silk/Synthetic Fiber Machinery Spools | 12% |
| 44219114 | Wooden Frames Assembled or Not Assembled | 12% |
| 44219119 | Other Turned Wood Spools/Cops/Bobbins/Reels | 12% |
| 44219120 | Other Assemblies of Wooden Frames | 18% |
| 44219130 | Match Splints (Turned Wood) | 12% |
| 44219140 | Pencil Slates (Turned Wood) | 12% |
| 44219150 | Wooden Spools/Bobbins | 12% |
| 44219160 | Wooden Parts for Decorative Tableware Kitchenware | 18% |
| 44219170 | Silk/Regenerated/Synthetic Fibre Machinery Parts | 18% |
| 44219190 | Other Turned Wood Spools/Bobbins | 12% |
| 44219911 | Wooden Furniture Parts and Accessories | 12% |
| 44219912 | Wooden Furniture Components and Fittings | 12% |
| 44219913 | Mechanical Pulp Paper/Paperboard | 12% |
| 44219914 | Other Wooden Furniture Parts and Accessories | 12% |
| 44219919 | Other Turned Wood Spools/Cops/Bobbins/Reels | 12% |
| 44219920 | Furniture Parts of Wood Elsewhere Classified | 18% |
| 44219930 | Non-Wood Furniture Parts and Accessories | 12% |
| 44219940 | Other Furniture Parts and Components | 12% |
| 44219950 | Wooden Spools/Bobbins & Oar/Paddle/Rudder Parts | 12% |
| 44219960 | Coir Mats Matting Parallel Strands | 18% |
| 44219970 | Turned Wood Spools/Bobbins; Densified Wood Articles | 18% |
| 44219990 | Other Turned Wood Spools/Bobbins | 12% |
| 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% |
| 94031010 | Office Metal Furniture (Steel) | 18% |
| 94031090 | Metal furniture of a kind used in offices : Other | 18% |
| 94032010 | Metal Furniture Of Steel | 18% |
| 94032090 | Metal Furniture | 18% |
| 94033010 | Wooden office furniture | 18% |
| 94033090 | Office wooden furniture | 18% |
| 94034000 | Wooden furniture of a kind used in the kitchen | 18% |
| 94035010 | Bedroom furniture: Bed stead | 18% |
| 94035090 | Wooden bedroom furniture | 18% |
| 94036000 | Wooden Furniture | 18% |
| 94037000 | Plastic furniture | 18% |
| 94038010 | Other Furniture (Cane/Osier/Bamboo/Similar) | 18% |
| 94038090 | Bamboo/Rattan Furniture | 18% |
| 94038100 | Other furniture and parts thereof -parts | 18% |
| 94038200 | Bamboo furniture | 12% |
| 94038300 | Rattan furniture | 12% |
| 94038900 | Other furniture of cane, osier, bamboo, or similar materials | 12% |
| 94039000 | Feather/Down Filled Quilts | 18% |
| 94039100 | Parts | Of Wood | 18% |
| 94039900 | Other Furniture & Furniture Parts | 18% |
* GST rates may vary based on the latest GST notifications and amendments
