Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85013113 specifically identifies Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is u.
HSN Codes under Chapter 85 – Electrical Machinery And Equi
Below are related HSN codes from Chapter 85 – Electrical Machinery And Equi for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Electrical Machinery And Equi... | 85011011 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011012 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011013 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011019 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011020 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85012000 | Electric Motors And Generators (Excluding Generati... | 0.09 | 0.09 | 0.18 |
| Electrical Machinery And Equi... | 85013111 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013112 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013119 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013120 | Electric Motors And Generators (Excluding Generati... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 85013113
The tax structure for Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor under HSN Code 85013113 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in u as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.
Who Should Use HSN Code 85013113?
All businesses supplying Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor are obligated to use HSN 85013113 on tax invoices. From producers to retailers within Electrical Machinery And Equi, Chapter 85 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor? Complete GST registration to legally collect taxes on goods under HSN 85013113. Businesses importing or exporting Electrical Machinery And Equi products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Correct HSN Code 85013113 application for Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor ensures smooth input credit utilization and assessment processes. Track 9.00%, 9.00%, and 18.00% rate changes for Chapter 85 – Electrical Machinery And Equi through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 85013113 falls under Chapter 85 – Electrical Machinery And Equi in the GST tariff schedule. This chapter covers various goods including Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor.
Yes, IGST at 18.00% is applicable when Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators: - Of An Output Not Exceeding 750 W: - Dc Motors: Wiper Motor must use HSN 85013113 on their invoices. This applies to all online platforms operating under Electrical Machinery And Equi classification.
To import goods under Electrical Machinery And Equi, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.