GST rates and HSN code for Ac Drive.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 – Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, And Non-Driving Axles, Parts Thereof | 87085000 | 18% | Nil | 01/08/2019 18/08/2017 | – |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electric Motors And Generators (Excluding Generating Sets) – Ac Generators (Alternators): – Of An Output Exceeding 750 Kva: Of An Output Exceeding 37,500 Kva But Not Exceeding 75,000 Kva | 85016450 | 18% | – | 01/07/2017 | – |
Electric Motors And Generators (Excluding Generating Sets) – Ac Generators (Alternators): – Of An Output Exceeding 750 Kva: Of An Output Exceeding 5,000 Kva But Not Exceeding 15,000 Kva | 85016430 | 18% | – | 01/07/2017 | – | |
Parts Suitable For Use Solely Or Principally With The Machines Of Heading 8501 Or 8502 – Parts Suitable For Use Solely Or Principally With The Machines Of Heading 8501 Or 8502:Parts Of Generator (Ac Or Dc) | 85030010 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:Ther | 85014090 | 18% | – | 1/7/2017 | – | |
Other Ac Motors, Single-Phase | 850140 | 18% | – | 1/7/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Ac Generators (Alternators): – Of An Output Exceeding 750 Kva: Of An Output Exceeding 3,12,500 Kva | 85016480 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) Universal Ac Or Dc Motors Of An Output Exceeding 37.5 W | 85012000 | 18% | – | 1/7/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase:– Of An Output Exceeding 75 Kw: Traction Motor | 85015330 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase:- Of An Output Exceeding 750 W But Not Exceeding 75 Kw: Other | 85015290 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: – Of An Output Not Exceeding 750 W: Other | 85015190 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: – Of An Output Not Exceeding 750 W: Squirrel Cage Induction Motor, 3 Phase Type | 85015110 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Ac Generators (Alternators): Of An Output Exceeding 75 Kva But Not Exceeding 375 Kva | 85016200 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase:– Of An Output Exceeding 75 Kw: Other | 85015390 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Ac Generators (Alternators): – Of An Output Exceeding 750 Kva: Of An Output Exceeding 1,37,500 Kva But Not Exceeding 3,12,500 Kva | 85016470 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Ac Generators (Alternators): – Of An Output Exceeding 750 Kva: Of An Output Exceeding 750 Kva But Not Exceeding 2,000 Kva | 85016410 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase:- Of An Output Exceeding 750 W But Not Exceeding 75 Kw: Slipring Motor | 85015220 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: – Of An Output Not Exceeding 750 W: Slipring Motor | 85015120 | 18% | – | 01/07/2017 | – | |
Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase:- Of An Output Exceeding 750 W But Not Exceeding 75 Kw: Squirrel Cage Induction Motor, 3 Phase Type | 85015210 | 18% | – | 01/07/2017 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Automatic Data Processing Machines And Units Thereof; Magnetic Or Optical Readers, Machines For Transcribing Data On To Data Media In Coded Form And Machines For Processing Such Data, Not Elsewhere Specified Or Included – Storage Units: Cd-Rom Drive | 84717060 | 18% | – | 01/07/2017 | – |
The classification of AC drives generally falls under Chapter 85 of the HSN, which deals with “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.”
While the provided data lists many HSN codes related to “Electric Motors And Generators” (HSN 8501) and their parts (HSN 8503), it’s important to recognize that an AC drive (VFD) is not an electric motor or generator itself. Instead, it’s a “static converter” that regulates the power supply to the motor.
Based on common industry practice and other resources, AC drives (Variable Frequency Drives) are primarily classified under:
The data provided primarily focuses on various types of AC motors and generators (HSN 8501) and their parts (HSN 8503), all of which typically attract an 18% GST rate effective from July 1, 2017. While an AC drive works with an AC motor, it’s a distinct electrical apparatus. The general GST rate for goods under Chapter 85 (Electrical machinery and equipment) tends to be 18%, and this rate commonly applies to AC drives as well.
Therefore, for AC drives (VFDs), the most relevant HSN codes usually fall under 8504, specifically sub-headings like 85044090 or 85044010, and they typically attract an 18% GST rate.
The primary HSN code for an AC Drive (Variable Frequency Drive) is typically 8504.
HSN 8504 represents “Electrical transformers, static converters (for example, rectifiers) and inductors.”
Most AC Drives/VFDs are commonly classified under HSN 85044090 (for other static converters) or 85044010 (for electric inverters).
The GST rate for AC Drives in India is generally 18%.
An AC Drive controls the speed and torque of an AC electric motor by varying its frequency and voltage.
Yes, while HSN 8504 is the primary chapter, specific sub-headings (like 85044010 or 85044090) or even other chapters (like 8537 for control panels that might integrate drives) could apply depending on the drive’s specific characteristics, integration, or primary function.
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