Understanding HS Code for Motor
Electric motors are essential components used across machinery, appliances, industrial automation, pumps, fans, and electric vehicles. They are classified under specific HS codes based on type, power output, and application for the purpose of trade, taxation, and compliance.
Electric motors fall under Chapter 85 – Electrical Machinery And Equipment. The key heading is:
HS Code 8501 – Electric motors and generators (excluding generating sets).
Importance Of HS Code For Motor
Accurate HS code classification for motors is important for:
- Customs & Import Duties: Determines correct tariff and IGST on imports.
- Domestic GST Filing: Ensures the applicable GST rate is charged correctly.
- Export Benefits: Helps in claiming MEIS, RoDTEP or EPCG benefits.
- Compliance: Avoids classification errors, delays, or penalties.
HS Code Classification For Motor
Motors are classified under HS Code 8501, with subheadings based on power rating and type:
- 850110 – Motors of output ≤37.5 W (e.g., small appliances)
- 850131 – DC motors, output ≤750 W
- 850132 – DC motors, output >750 W but ≤75 kW
- 850133 – DC motors, output >75 kW
- 850140 – AC motors, multi-phase
- 850151 – AC motors, of output ≤750 W
- 850152 – AC motors, output >750 W but ≤75 kW
- 850153 – AC motors, output >75 kW
GST Rates For Motors In India
GST rates on electric motors in India typically fall under:
- Electric motors (HS 8501): 18% GST
- Electric motors for EVs or renewable energy: 5% GST (if covered by notification)
- Motor parts and accessories: 18% GST
Always check latest CBIC notifications for concessional rates under specific use-cases.
HS Codes And GST Rates For Motors
Here’s a table listing common electric motor types, HS codes, and applicable GST rates:
⚙️ GST on Electric Motors (2025)
| 🔌 Product | 🔢 HS Code | 📄 Category | 💰 GST |
|---|---|---|---|
| ⚙️ Small Electric Motor (≤37.5W) | 850110 | Miniature motors used in appliances | 18% |
| 🔋 DC Motor (≤750W) | 850131 | Low-powered DC motors | 18% |
| 🔋 DC Motor (>750W ≤75kW) | 850132 | Industrial DC motors | 18% |
| 💪 High Power DC Motor (>75kW) | 850133 | Heavy-duty motors for machines | 18% |
| 🔌 AC Motor (Multi-Phase) | 850140 | General purpose AC motors | 18% |
| 🔄 AC Motor (≤750W) | 850151 | Low capacity AC motors | 18% |
| 🔄 AC Motor (>750W ≤75kW) | 850152 | Mid-range AC motors | 18% |
| ⚡ AC Motor (>75kW) | 850153 | High-capacity industrial AC motors | 18% |
📌 Note: All categories of motors listed above are subject to 18% GST uniformly.
Final Thoughts
Electric motors fall under HS Code 8501, with classification based on type and power output. In India, most electric motors attract 18% GST, though concessional GST of 5% may apply to motors used in EVs or renewable energy equipment. Proper classification ensures compliance, correct invoicing, and smoother logistics in both import and domestic trade.
FAQs
The base HS code is 8501, with sub-codes based on motor type and capacity.
Most motors are taxed at 18% GST, unless notified otherwise (e.g., for EVs).
Yes, AC and DC motors have separate subheadings under HS 8501.
Yes, electric motors used in EVs may attract 5% GST, subject to CBIC notification.
Small motors (≤37.5W) used in appliances fall under HS 850110.
