Fan motor HSN Code
GST rates and HSN code for Fan motor.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Of A Kind Used For Persons In Motor Vehicles : Other | 84152090 | 28% | – | 01/07/2017 | – |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Of A Kind Used For Persons In Motor Vehicles : For Buses | 84152010 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Other : Not Incorporating A Refrigerating Unit : Other | 84158390 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated 8415 10 – Window Or Wall Types, Self-Contained Or Split System: O | 84151090 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Parts | 84159000 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Other : Other, Incorporating A Refrigerating Unit: Other | 84158290 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Other : Incorporating A Refrigerating Unit And A Valve For Reve | 84158190 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Other : Incorporating A Refrigerating Unit And A Valve For Reve | 84158110 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Other : Not Incorporating A Refrigerating Unit : Split Air Cond | 84158310 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated – Other : Other, Incorporating A Refrigerating Unit: Split Air Co | 84158210 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated 8415 10 – Window Or Wall Types, Self-Contained Or Split System: S | 84151010 | 28% | – | 01/07/2017 | – | |
| Air Conditioning Machines, Comprising A Motor– Driven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated | 8415 | 28% | – | 01/07/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of | 84145120 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of A | 84145110 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of | 84145190 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of | 84145140 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of | 84145130 | 18% | – | 15/11/2017 | – | |
| Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Parts: Of Pneumatic Tools | 84679200 | 18% | – | 01/07/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Air Compressors Mounted On A Wheeled Chassis For Towing: Reciprocating Air Compressors | 84144010 | 18% | – | 15/11/2017 | – | |
| 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 | – |
Understanding the Fan Motor HSN Code
Fan motors are the heart of any fan, whether it’s a ceiling fan cooling your living room, an exhaust fan ventilating a bathroom, or a heavy-duty industrial fan moving large volumes of air. For businesses dealing with these essential components in India, accurate HSN (Harmonized System of Nomenclature) code classification is crucial for proper GST (Goods and Services Tax) application.
The HSN code for a fan motor largely depends on whether it’s part of a complete fan unit, or if it’s imported/sold as a standalone motor or a replacement part. Let’s explore the relevant HSN codes and their corresponding GST rates.
The Fan Motor HSN Codes
The HSN classification for fan motors primarily falls under Chapter 84, which broadly covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” However, the specific heading can vary:
1. HSN 8414: Air or Vacuum Pumps, Air or Other Gas Compressors and Fans; Ventilating or Recycling Hoods Incorporating a Fan
This heading is the most common for various types of fans, and therefore, the motors that power them, especially when they are sold as part of a complete fan unit, or as a motor specifically designed for a particular type of fan.
- Fans with a Self-Contained Electric Motor of an Output Not Exceeding 125 W: This typically covers common domestic fans.
- Ceiling Fans: HSN Code: 84145120
- Table Fans: HSN Code: 84145110
- Pedestal Fans: HSN Code: 84145130
- Wall Fans: HSN Code: 84145150
- Other Fans (within this output range): HSN Code: 84145190 (often includes exhaust fans if their motor output is within this limit)
- Industrial Fans, Blowers, and the Like: For more powerful fans used in industrial settings.
- HSN Code: 84145930
2. HSN 8501: Electric Motors and Generators (excluding generating sets)
When a fan motor is sold as a generic electric motor, not specifically integrated into a fan or identified as a replacement part for a particular fan type, it might fall under this heading. This usually applies to motors exceeding the 125W output or those considered general-purpose electric motors.
- Various sub-headings under 8501 exist for different types and power outputs of electric motors (e.g., 85015210 for certain types of fan-cooled electric motors). The specific classification here would depend on the motor’s characteristics.
3. HSN 8415: Air Conditioning Machines Comprising a Motor-Driven Fan
If the “fan motor” is an integral part of an air conditioning unit, it would be classified under HSN 8415, as part of the complete air conditioning machine.
- Parts of Air Conditioning Machines: HSN Code: 84159000 (This would include fan motors specifically designed as replacement parts for AC units).
4. HSN 841490: Parts of Fans
When a fan motor is clearly identifiable as a part of an electric fan (e.g., a replacement motor for a ceiling fan), and not a complete fan unit, it generally falls under the “parts” category of HSN 8414.
- Parts of Electric Fans: HSN Code: 84149030
- Parts of Industrial Fans, Blowers: HSN Code: 84149040
Choosing the correct HSN code is paramount. If the motor is part of a complete fan, the HSN of the complete fan applies. If it’s a standalone motor for a fan, 84149030 or 84149040 are common. If it’s a general-purpose electric motor that can be used in a fan but isn’t specifically designed or marketed as a fan part, HSN 8501 might be considered.
Applying GST Rates to Fan Motors
The GST rates for fan motors, or fans containing motors, vary depending on their specific classification:
- For most domestic fans (ceiling, table, pedestal, wall fans) with self-contained electric motors of output not exceeding 125 W (under HSN 841451): The GST rate is 18%. This rate became effective on November 15, 2017.
- For Industrial Fans, Blowers, and the like (under HSN 84145930): The GST rate is also 18%.
- For Parts of Electric Fans (under HSN 84149030): The GST rate is generally 18%.
- For Air Conditioning Machines (under HSN 8415) and their parts (84159000): The GST rate is typically 28%. This higher rate applies because air conditioners are generally considered luxury or non-essential goods.
- For general-purpose Electric Motors (under HSN 8501): The GST rate is generally 18%.
It is crucial for businesses to accurately classify their fan motors based on their specific nature and intended use to ensure correct GST compliance.
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