Gear motor HSN Code

Understanding Gear Motor HSN Codes and GST

Gear motors are unsung heroes of countless mechanical systems, from industrial machinery and robotics to automated gates and electric vehicles. By combining an electric motor with a gearbox, they deliver precisely controlled torque and speed, making them indispensable for applications requiring more than just raw rotational power. For businesses manufacturing, importing, or selling these vital components, a clear understanding of their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for seamless operations and compliance.

The Gear Motor HSN Codes

The HSN system classifies goods based on their nature, material, and function. A “gear motor” is essentially a combination of an electric motor and a gear assembly. While the provided data doesn’t have a direct HSN for the combined “gear motor” as a singular item, it offers classifications for related components like “control gear for DC motors” and “gear boxes” for motor vehicles, as well as various types of motors themselves. This suggests that the HSN for a gear motor would typically combine elements from different chapters or fall under a broad “machinery” category.

Let’s look at the relevant HSN classifications from the provided data:

• Electrical Machinery and Equipment and Parts Thereof (Chapter 85): This chapter covers electrical machinery, including motors and control gear.
  • Control Gear And Starters For Dc Motors (HSN 85359020): While this is not the motor itself, it’s a vital component for controlling DC motors, which are often integrated into gear motors. This classification highlights the electrical control aspect.
  • Sound Signalling Equipment: Other (HSN 85123090): This is for motor vehicle sound signalling equipment and is not directly related to gear motors, but falls under the broader electrical equipment chapter.
• Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof (Chapter 87): This chapter is relevant for components used in motor vehicles, where gear motors are often found.
  • Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 – Gear Boxes And Parts Thereof (HSN 87084000): This is a critical HSN code, as a “gear box” is a fundamental part of a gear motor. This classification refers to gearboxes specifically designed for motor vehicles. For a general industrial gear motor, the gearbox component might fall under machinery parts.
  • The various HSNs for complete motor vehicles (e.g., 8703, 8704, 8711) or their specific parts like drive-axles (87085000) are for the end product that might use a gear motor, not the gear motor itself.
• Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof (Chapter 84): This is the most likely chapter where a complete gear motor (as a combined machine) or its power source (the electric motor) would be found. While the data doesn’t provide a direct HSN for “gear motor,” it gives relevant examples:
  • Powered By Electric Motor (HSN 84251118): This HSN likely refers to apparatus or machinery that is powered by an electric motor, suggesting the general category for electric motors.
  • Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines (HSN 84073320): This covers internal combustion engines, which could be part of an engine-driven gear reduction unit, but not an electric gear motor.
  • Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Parts: Of Pneumatic Tools (HSN 84679200): This covers parts of power tools, which could indirectly relate if a gear motor is part of a handheld tool.
  • Machine-Tools for…Finishing Metal, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines (HSN 84602930, 84604019): These machine tools are used in manufacturing processes that might involve gears but are not the gear motor itself.
  • Air Conditioning Machines (HSN 8415): Unrelated to gear motors.

Most Likely HSN for a Complete Gear Motor: A complete electric gear motor would typically fall under HSN 8501 (Electric motors and generators) in combination with parts from HSN 8483 (Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)). Specifically, a gear motor is a type of “Electric Motor with built-in gearing” or “Gear Box with an integrated motor.” This would generally lead to an HSN within 8501, often 8501.52 or 8501.53 for AC motors, or relevant sub-headings for DC motors, if they have an integrated gear system. The provided data does not show these specific classifications.

Understanding GST Rates for Gear Motor Related Items

Based on the provided data, the GST rates for components or related items are generally 18% or 28%, with some variations for motor vehicles.

• 18% GST Rate:
  • Control Gear And Starters For Dc Motors (HSN 85359020).
  • Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 – Gear Boxes And Parts Thereof (HSN 87084000): This category, which is crucial for gear motors, has an 18% GST.
  • Parts And Accessories Of The Motor Vehicles… – Drive-Axles… (HSN 87085000): Also 18%.
  • Sound Signalling Equipment (HSN 85123090).
  • Tools For Working In The Hand… – Parts: Of Pneumatic Tools (HSN 84679200).
  • Machine-Tools For Deburring, Sharpening, Grinding… (HSN 84602930, 84604019).
  • Fans (HSN 84145120).
  • Powered By Electric Motor (HSN 84251118): This general classification also attracts 18%.
  • Inner Tubes, Of Rubber – For Motor Cars (HSN 40131010).
  • Time Of Day Recording Apparatus… with Synchronous Motor (HSN 91061000).
• 28% GST Rate:
  • Complete Motor Vehicles (e.g., Motor Cars – HSN 8703, Motor Vehicles for Goods – HSN 8704, Motorcycles – HSN 8711, Vehicles for Transport of 10+ Persons – HSN 8702): These end products, which might use gear motors, generally attract a 28% GST, often with additional CESS.
  • Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines (HSN 84073320): For engines exceeding 250cc but not 1000cc, used in motorcycles.
  • Air Conditioning Machines (HSN 8415): Also 28%.
• Nil/Variable CESS: It’s important to note the varying CESS percentages (Nil, 3%, 15%, 17%, 20%, 22%) applied to certain motor vehicles, depending on engine capacity, fuel type, and specific vehicle type.

Most of these GST rates became effective from July 1, 2017, with several rate revisions or clarifications occurring on August 18, 2017, January 25, 2018, and August 1, 2019, especially for motor vehicles.