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HSN 850118% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS)

GST rate for HSN 8501 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 8501

18%

Specific items under 8501

HSN CodeDescriptionGST Rate
850110MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W :18%
850120OTHER DC MOTORS, DC GENERATORS, OTHER THAN PHOTOVOLTAIC GENERATORS18%
850131OF AN OUTPUT NOT EXCEEDING 750 W:18%
850132OF AN OUTPUT EXCEEDING 750 W BUT NOT EXCEEDING 75 KW:18%
850133OF AN OUTPUT EXCEEDING 75 KW BUT NOT EXCEEDING 375 KW :18%
850134OF AN OUTPUT EXCEEDING 375 KW:18%
850140OTHER AC MOTORS, SINGLE-PHASE:18%
850151OF AN OUTPUT NOT EXCEEDING 750 W :18%
850152OF AN OUTPUT EXCEEDING 750 W BUT NOT EXCEEDING 75 KW:18%
850153OF AN OUTPUT EXCEEDING 75 KW :18%
850161OF AN OUTPUT NOT EXCEEDING 75 KVA18%
850162OF AN OUTPUT EXCEEDING 75 KVA BUT NOT EXCEEDING 375 KVA18%
850163OF AN OUTPUT EXCEEDING 375 KVA BUT NOT EXCEEDING 750 KVA18%
850164OF AN OUTPUT EXCEEDING 750 KVA:18%
850171OF AN OUTPUT NOT EXCEEDING 50 W18%
850172OF AN OUTPUT EXCEEDING 50 W18%
850180PHOTOVOLTAIC AC GENERATORS18%
85011011MICRO MOTOR18%
85011012STEPPER MOTOR18%
85011013WIPER MOTOR18%
85011019OTHER18%
85011020AC MOTOR18%
85012000OTHER DC MOTORS, DC GENERATORS, OTHER THAN PHOTOVOLTAIC GENERATORS18%
85013111MICRO MOTOR18%
85013112STEPPER MOTOR18%
85013113WIPER MOTOR18%
85013119OTHER18%
85013120DC GENERATORS18%
85013210DC MOTOR18%
85013220DC GENERATORS18%
85013310DC MOTORS18%
85013320DC GENERATORS18%
85013410OF AN OUTPUT EXCEEDING 375 KW BUT NOT EXCEEDING 1,000 KW18%
85013420OF AN OUTPUT EXCEEDING 1,000 KW BUT NOT EXCEEDING 2,000 KW18%
85013430OF AN OUTPUT EXCEEDING 2,000 KW BUT NOT EXCEEDING 5,000 KW18%
85013440OF AN OUTPUT EXCEEDING 5,000 KW BUT NOT EXCEEDING 10,000 KW18%
85013450OF AN OUTPUT EXCEEDING 10,000 KW18%
85014010FRACTIONAL HORSE POWER MOTOR18%
85014090OTHER18%
85015110SQUIRREL CAGE INDUCTION MOTOR, 3 PHASE TYPE18%
85015120SLIPRING MOTOR18%
85015190OTHER18%
85015210SQUIRREL CAGE INDUCTION MOTOR, 3 PHASE TYPE18%
85015220SLIPRING MOTOR18%
85015290OTHER18%
85015310SQUIRREL CAGE INDUCTION MOTOR, 3 PHASE TYPE18%
85015320SLIPRING MOTOR18%
85015330TRACTION MOTOR18%
85015390OTHER18%
85016100OF AN OUTPUT NOT EXCEEDING 75 KVA18%
85016200OF AN OUTPUT EXCEEDING 75 KVA BUT NOT EXCEEDING 375 KVA18%
85016300OF AN OUTPUT EXCEEDING 375 KVA BUT NOT EXCEEDING 750 KVA18%
85016410OF AN OUTPUT EXCEEDING 750 KVA BUT NOT EXCEEDING 2,000 KVA18%
85016420OF AN OUTPUT EXCEEDING 2,000 KVA BUT NOT EXCEEDING 5,000 KVA18%
85016430OF AN OUTPUT EXCEEDING 5,000 KVA BUT NOT EXCEEDING 15,000 KVA18%
85016440OF AN OUTPUT EXCEEDING 15,000 KVA BUT NOT EXCEEDING 37,500 KVA18%
85016450OF AN OUTPUT EXCEEDING 37,500 KVA BUT NOT EXCEEDING 75,000 KVA18%
85016460OF AN OUTPUT EXCEEDING 75,000 KVA BUT NOT EXCEEDING 1,37,500 KVA18%
85016470OF AN OUTPUT EXCEEDING 1,37,500 KVA BUT NOT EXCEEDING 3,12,500 KVA18%
85016480OF AN OUTPUT EXCEEDING 3,12,500 KVA18%
85017100OF AN OUTPUT NOT EXCEEDING 50 W18%
85017200OF AN OUTPUT EXCEEDING 50 W18%
85018000PHOTOVOLTAIC AC GENERATORS18%

Tax calculator for HSN 8501

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Electrical Machinery and Equipment. Phones (18%), Transformers, Batteries, Microphones.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 85 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 8501

What is the GST rate for HSN 8501?

GST rate for HSN 8501 is 18%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 8501 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 8501