Next dueGST
11 OCTGSTR-1 · Outward supplies · Sep 2026in 8 days 13 OCTGSTR-1 (QRMP) · Quarterly return · Jul–Sep 2026in 10 days 18 OCTCMP-08 · Composition payment · Jul–Sep 2026in 15 days 20 OCTGSTR-3B · Summary return · Sep 2026in 17 days 22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 19 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 41 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 4 days 15 OCTPF & ESI · Contributions · Sep 2026in 12 days
All due dates

HSN Code 8501: Electric motors and generators

HSN 8501 covers electric motors and generators. Notification 9/2025-Central Tax (Rate) names this heading in 4 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 10% / 15%. Export policy: Free; RoDTEP 0.7% of FOB value. The heading has 46 eight-digit tariff items.

Checked against the official files on 2 October 202646 tariff itemsChapter 85 · Electrical machinery and equipment and parts…
GST rate5% / 18%

The heading is named in 4 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 4 entries
Basic customs duty10% / 15%

Differs by tariff item: see the table.

Customs Tariff · First Schedule · Ch. 85
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.7%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 8501

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Electric motors and generators (excluding generating sets).

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
8501 10 11Micro motorDC motor15%Free0.7%
8501 10 12Stepper motorDC motor15%Free0.7%
8501 10 13Wiper motorDC motor15%Free0.7%
8501 10 19OtherDC motor15%Free0.7%
8501 10 20AC motorDC motor15%Free0.7%
8501 20 00Universal AC or DC motors of an output exceeding 37.5 W15%Free0.7%
8501 31 11Micro motorDC motors15%Free0.7%
8501 31 12Stepper motorDC motors15%Free0.7%
8501 31 13Wiper motorDC motors15%Free0.7%
8501 31 19OtherDC motors15%Free0.7%
8501 31 20DC generatorsDC motors15%Free0.7%
8501 32 10DC motorOf an output exceeding 750 W but not exceeding 75 kW15%Free0.7%
8501 32 20DC generatorsOf an output exceeding 750 W but not exceeding 75 kW15%Free0.7%
8501 33 10DC motorsOf an output exceeding 75 kW but not exceeding 375 kW15%Free0.7%
8501 33 20DC generatorsOf an output exceeding 75 kW but not exceeding 375 kW15%Free0.7%
8501 34 10Of an output exceeding 375 kW but not exceeding 1,000 kWOf an output exceeding 375 kW15%Free0.7%
8501 34 20Of an output exceeding 1,000 kW but not exceeding 2,000 kWOf an output exceeding 375 kW15%Free0.7%
8501 34 30Of an output exceeding 2,000 kW but not exceeding 5,000 kWOf an output exceeding 375 kW15%Free0.7%
8501 34 40Of an output exceeding 5,000 kW but not exceeding 10,000 kWOf an output exceeding 375 kW15%Free0.7%
8501 34 50Of an output exceeding 10,000 kWOf an output exceeding 375 kW15%Free0.7%
8501 40 10Fractional horse power motorOther AC motors, single-phase15%Free0.7%
8501 40 90OtherOther AC motors, single-phase15%Free0.7%
8501 51 10Squirrel cage induction motor, 3 phase typeOf an output not exceeding 750 W15%Free0.7%
8501 51 20Slipring motorOf an output not exceeding 750 W15%Free0.7%
8501 51 90OtherOf an output not exceeding 750 W15%Free0.7%
8501 52 10Squirrel cage induction motor, 3 phase typeOf an output exceeding 750 W but not exceeding 75 kW15%Free0.7%
8501 52 20Slipring motorOf an output exceeding 750 W but not exceeding 75 kW15%Free0.7%
8501 52 90OtherOf an output exceeding 750 W but not exceeding 75 kW15%Free0.7%
8501 53 10Squirrel cage induction motor, 3 phase typeOf an output exceeding 75 kW15%Free0.7%
8501 53 20Slipring motorOf an output exceeding 75 kW15%Free0.7%
8501 53 30Traction motorOf an output exceeding 75 kW15%Free0.7%
8501 53 90OtherOf an output exceeding 75 kW15%Free0.7%
8501 61 00Of an output not exceeding 75 kVA10%Free0.7%
8501 62 00Of an output exceeding 75 kVA but not exceeding 375 kVA10%Free0.7%
8501 63 00Of an output exceeding 375 kVA but not exceeding 750 kVA10%Free0.7%
8501 64 10Of an output exceeding 750 kVA but not exceeding 2,000 kVAOf an output exceeding 750 kVA10%Free0.7%
8501 64 20Of an output exceeding 2,000 kVA but not exceeding 5,000 kVAOf an output exceeding 750 kVA10%Free0.7%
8501 64 30Of an output exceeding 5,000 kVA but not exceeding 15,000 kVAOf an output exceeding 750 kVA10%Free0.7%
8501 64 40Of an output exceeding 15,000 kVA but notexceeding 37,500 kVAOf an output exceeding 750 kVA10%Free0.7%
8501 64 50Of an output exceeding 37,500 kVA but not exceeding 75,000 kVAOf an output exceeding 750 kVA10%Free0.7%
8501 64 60Of an output exceeding 75,000 kVA but notexceeding 1,37,500 kVAOf an output exceeding 750 kVA10%Free0.7%
8501 64 70Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVAOf an output exceeding 750 kVA10%Free0.7%
8501 64 80Of an output exceeding 3,12,500 kVAOf an output exceeding 750 kVA10%Free0.7%
8501 71 00Of an output not exceeding 50 W10%Free0.7%
8501 72 00Of an output exceeding 50 W10%Free0.7%
8501 80 00Photovoltaic AC generators10%Free0.7%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 8501

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 4748501Electric motors and generators (excluding generating sets)
5%Schedule I, S. No. 43784, 85 or 94Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation.— If the goods specified in this entry are supplied, by a supplier, along with supplies of… (chapter-wide entry)
18%Schedule II, S. No. 38784 or 85Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps (chapter-wide entry)
18%Schedule II, S. No. 47384 or 85E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 8501

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 8501

Under Schedule 2 of ITC(HS) 2022 the 46 tariff items are marked: 46 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 46 of the 46 tariff items, at 0.7% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 8501 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 10% / 15%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 8501 are marked: 46 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 46 tariff items of heading 8501 at 0.7% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 8501 has 46 eight-digit tariff items in the Customs Tariff, from 8501 10 11 to 8501 80 00. GST returns and shipping documents use these eight-digit codes.