Classification
Where HSN 8501 52 90 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 85 · Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, parts and accessories of such articles
- Heading
- 8501 · Electric motors and generators (excluding generating sets)
- Group
- Of an output exceeding 750 W but not exceeding 75 kW
- Tariff item
- 8501 52 90 · Other
- Unit
- u
GST
GST Rate on HSN 8501 52 90
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 474 | 8501 | Electric motors and generators (excluding generating sets) |
| 5% | Schedule I, S. No. 437 | 84, 85 or 94 | Following 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. 387 | 84 or 85 | Parts 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. 473 | 84 or 85 | E-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. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods 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 52 90
An import pays 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.
- 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.
Export
Export Policy and RoDTEP for HSN 8501 52 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.7% of FOB value for exports from the domestic tariff area and 0.4% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 8501
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8501 10 11 | Micro motorDC motor | 15% |
| 8501 10 12 | Stepper motorDC motor | 15% |
| 8501 10 13 | Wiper motorDC motor | 15% |
| 8501 10 19 | OtherDC motor | 15% |
| 8501 10 20 | AC motorDC motor | 15% |
| 8501 20 00 | Universal AC or DC motors of an output exceeding 37.5 W | 15% |
| 8501 31 11 | Micro motorDC motors | 15% |
| 8501 31 12 | Stepper motorDC motors | 15% |
| 8501 31 13 | Wiper motorDC motors | 15% |
| 8501 31 19 | OtherDC motors | 15% |
| 8501 31 20 | DC generatorsDC motors | 15% |
| 8501 32 10 | DC motorOf an output exceeding 750 W but not exceeding 75 kW | 15% |
| 8501 32 20 | DC generatorsOf an output exceeding 750 W but not exceeding 75 kW | 15% |
| 8501 33 10 | DC motorsOf an output exceeding 75 kW but not exceeding 375 kW | 15% |
| 8501 33 20 | DC generatorsOf an output exceeding 75 kW but not exceeding 375 kW | 15% |
| 8501 34 10 | Of an output exceeding 375 kW but not exceeding 1,000 kWOf an output exceeding 375 kW | 15% |
| 8501 34 20 | Of an output exceeding 1,000 kW but not exceeding 2,000 kWOf an output exceeding 375 kW | 15% |
| 8501 34 30 | Of an output exceeding 2,000 kW but not exceeding 5,000 kWOf an output exceeding 375 kW | 15% |
| 8501 34 40 | Of an output exceeding 5,000 kW but not exceeding 10,000 kWOf an output exceeding 375 kW | 15% |
| 8501 34 50 | Of an output exceeding 10,000 kWOf an output exceeding 375 kW | 15% |
| 8501 40 10 | Fractional horse power motorOther AC motors, single-phase | 15% |
| 8501 40 90 | OtherOther AC motors, single-phase | 15% |
| 8501 51 10 | Squirrel cage induction motor, 3 phase typeOf an output not exceeding 750 W | 15% |
| 8501 51 20 | Slipring motorOf an output not exceeding 750 W | 15% |
| 8501 51 90 | OtherOf an output not exceeding 750 W | 15% |
| 8501 52 10 | Squirrel cage induction motor, 3 phase typeOf an output exceeding 750 W but not exceeding 75 kW | 15% |
| 8501 52 20 | Slipring motorOf an output exceeding 750 W but not exceeding 75 kW | 15% |
| 8501 52 90 | OtherOf an output exceeding 750 W but not exceeding 75 kW | 15% |
| 8501 53 10 | Squirrel cage induction motor, 3 phase typeOf an output exceeding 75 kW | 15% |
| 8501 53 20 | Slipring motorOf an output exceeding 75 kW | 15% |
| 8501 53 30 | Traction motorOf an output exceeding 75 kW | 15% |
| 8501 53 90 | OtherOf an output exceeding 75 kW | 15% |
| 8501 61 00 | Of an output not exceeding 75 kVA | 10% |
| 8501 62 00 | Of an output exceeding 75 kVA but not exceeding 375 kVA | 10% |
| 8501 63 00 | Of an output exceeding 375 kVA but not exceeding 750 kVA | 10% |
| 8501 64 10 | Of an output exceeding 750 kVA but not exceeding 2,000 kVAOf an output exceeding 750 kVA | 10% |
| 8501 64 20 | Of an output exceeding 2,000 kVA but not exceeding 5,000 kVAOf an output exceeding 750 kVA | 10% |
| 8501 64 30 | Of an output exceeding 5,000 kVA but not exceeding 15,000 kVAOf an output exceeding 750 kVA | 10% |
| 8501 64 40 | Of an output exceeding 15,000 kVA but notexceeding 37,500 kVAOf an output exceeding 750 kVA | 10% |
| 8501 64 50 | Of an output exceeding 37,500 kVA but not exceeding 75,000 kVAOf an output exceeding 750 kVA | 10% |
| 8501 64 60 | Of an output exceeding 75,000 kVA but notexceeding 1,37,500 kVAOf an output exceeding 750 kVA | 10% |
| 8501 64 70 | Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVAOf an output exceeding 750 kVA | 10% |
| 8501 64 80 | Of an output exceeding 3,12,500 kVAOf an output exceeding 750 kVA | 10% |
| 8501 71 00 | Of an output not exceeding 50 W | 10% |
| 8501 72 00 | Of an output exceeding 50 W | 10% |
| 8501 80 00 | Photovoltaic AC generators | 10% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
Official documents behind this page
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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.