GST rates and HSN code for Diesel Generator Set.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
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 Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): Of An Output Exceeding 75 Kva But Not Exceeding 375 Kva | 85021200 | 18% | – | 01/07/2017 | – |
Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): Of An Output Not Exceeding 75 Kva | 85021100 | 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 Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): – Of An Output Exceeding 375 Kva : Of An Output Exceeding 2,000 Kva But Not Exceeding 5,000 Kva | 85021340 | 18% | – | 01/07/2017 | – | |
Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): – Of An Output Exceeding 375 Kva : Of An Output Exceeding 1,000 Kva But Not Exceeding 1,500 Kva | 85021320 | 18% | – | 01/07/2017 | – | |
Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) | 8502 | 18% | – | 01/07/2017 | – | |
Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): – Of An Output Exceeding 375 Kva : Of An Output Exceeding 375 Kva But Not Exceeding 1,000 Kva | 85021310 | 18% | – | 01/07/2017 | – | |
Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): – Of An Output Exceeding 375 Kva : Of An Output Exceeding 5,000 Kva But Not Exceeding 10,000 Kva | 85021350 | 18% | – | 01/07/2017 | – | |
Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): – Of An Output Exceeding 375 Kva : Of An Output Exceeding 1,500 Kva But Not Exceeding 2,000 Kva | 85021330 | 18% | – | 01/07/2017 | – | |
Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): – Of An Output Exceeding 375 Kva : Of An Output Exceeding 10,000 Kva | 85021360 | 18% | – | 01/07/2017 | – | |
Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) – Other Fixed Capacitors: – Other: Of Dielectric Of Mica | 85322910 | 18% | – | 01/07/2017 | – | |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Automotive Diesel Fuel Not Containing Biodiesel Conforming To Standard Is 1460 | 27101944 | 18% | – | 01/07/2017 | – |
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Other Vehicles, With Compression Ignition Internal Combustion Piston Engine (Diesel Or Semi- | 87033199 | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Refrigerated | 87042110 | 28% | Nil | 01/08/2019 1/07/2017 | – | |
Other Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion, Other Than Those Capable Of Being Charged By Plugging To External Source Of Electric Power | 870350 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driverwith Compression-Ignition Internalcombustion Piston Engine (Diesel Or Semidiesel) Vehicles For Transport Of Not More Than 13 Persons, Including The Driver:Other | 87021019 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – | |
Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (D) Motor Vehicles Other Than Those Mentioned At (A), (B) And (C) Above. Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | 15% | – | – | ||
Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver With Compression-Ignition Internalcombustion Piston Engine (Diesel Or Semidiesel) Vehicles For Transport Of Not More Than3 Persons, Including The Driver: Integrated Monocoque Ve | 87021011 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – | |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 14 Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generator | 90221490 | 18% | – | 15/11/2017 – 1/07/2017 | – |
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin | Pearls, Natural Or Cultured, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set; Pearls, Natural Or Cultured, Temporarily Strung For Convenience Of Transport – Cultured Pearls: Unworked | 71012100 | 3% | – | 01/07/2017 | – |
Diesel generator sets are indispensable power solutions for industries, commercial establishments, and even residential areas, especially in regions prone to power outages. For businesses involved in the manufacturing, sale, or maintenance of these vital machines, understanding their Harmonized System Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rates is crucial for compliance and smooth operations. Let’s illuminate the classification of diesel generator sets.
Diesel generator sets primarily fall under Chapter 85 of the HSN, specifically within the category of “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.”
The HSN codes for diesel generator sets are quite precise, categorized by their output capacity:
All these specific codes fall under the broader HSN 85021 which identifies “Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines)”.
All diesel generator sets, regardless of their output capacity, consistently attract an 18% GST rate. This rate became effective from July 1, 2017, the initial date of GST implementation in India. This uniform rate across various power outputs simplifies the taxation structure for these essential power solutions.
The primary HSN Chapter for Diesel Generator Sets is 85.
The general HSN code for diesel generator sets is 85021.
The GST rate for diesel generator sets in India is 18%.
Parts of generators (AC or DC) are classified under HSN 85030010.
Accurate HSN classification is vital for correct GST invoicing, tax filing, import/export declarations, and ensuring compliance with tax regulations.
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