Under the GST regime, HSN Code 85014090 classifies Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:Ther within Chapter 85 – Electrical Machinery And Equi. This code is essential for businesses to correctly calculate and remit taxes on Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:Ther. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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 85014090
The tax structure for Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:Ther under HSN Code 85014090 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. 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 85014090?
Any business engaged in supplying Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:Ther must apply HSN 85014090 on invoices. The Electrical Machinery And Equi category under Chapter 85 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Entering the Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:Ther market requires essential registrations. GST registration enables legal tax collection on HSN 85014090 goods. For cross-border trade in Electrical Machinery And Equi items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate application of HSN Code 85014090 for Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:Ther enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 85 – Electrical Machinery And Equi should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 85014090 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 Ac Motors, Single-Phase:Ther.
Yes, IGST at 0.18 is applicable when Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:Ther is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:Ther must use HSN 85014090 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.