Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85013440 specifically identifies Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators:- Of An Output Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw 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 Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw. 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... | 85013113 | 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% |
GST Rates for HSN 85013440
Tax liability for Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators:- Of An Output Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw under HSN 85013440 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 85 – Electrical Machinery And Equi products must use u.
Who Should Use HSN Code 85013440?
Manufacturers, wholesalers, retailers, and exporters dealing in Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators:- Of An Output Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw are required to mention HSN 85013440 on all tax documents. This classification under Electrical Machinery And Equi applies to businesses of all sizes operating within Chapter 85. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators:- Of An Output Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw? GST registration is your first compliance requirement for HSN 85013440 goods. International traders in Electrical Machinery And Equi products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate application of HSN Code 85013440 for Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators:- Of An Output Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 85 – Electrical Machinery And Equi should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators:- Of An Output Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw under HSN Code 85013440 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators:- Of An Output Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw must use HSN 85013440 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85013440 for Electrical Machinery And Equi goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Electric Motors And Generators (Excluding Generating Sets) - Other Dc Motors; Dc Generators:- Of An Output Exceeding 375 Kw:Of An Output Exceeding 5,000 Kw But Not Exceeding 10,000 Kw under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.