Starter HSN Code

The term “starter” can refer to a few distinct electrical components in the context of HSN (Harmonized System of Nomenclature) codes and GST in India. It’s crucial to differentiate between a “starter motor” used in vehicles and “motor starters” for industrial or domestic electric motors, as their classifications and GST rates vary. This guide will help you understand the correct HSN codes for these different types of starters.

Starter Motors from Motor Starters

While both are “starters,” their functions and HSN classifications are quite different:

• Starter Motors (for internal combustion engines): These are electrical motors designed specifically to crank and start internal combustion engines in vehicles (cars, motorcycles, generators). They fall under the category of “Electrical ignition or starting equipment.”
• Motor Starters (for electric motors): These are electrical devices that control and protect electric motors during starting and running. They manage current flow, provide overload protection, and can include features like soft starting or variable speed control. They are a part of control gear for electrical circuits.

Starter HSN Codes and GST Rates

Let’s break down the HSN codes and their corresponding GST rates for each type of starter.

Starter Motors for Internal Combustion Engines

These are generally classified under Chapter 85: Electrical machinery and equipment and parts thereof.

• 8511: Electrical Ignition Or Starting Equipment Of A Kind Used For Spark-Ignition Or Compression-Ignition Internal Combustion Engines (For Example, Ignition Magnetos, Magnetodynamos, Ignition Coils, Sparking Plugs And Glow Plugs, Starter Motors); Generators (For Example, Dynamos, Alternators) And Cut-Outs Of A Kind Used In Conjunction With Such Engines.
  • 85112010: Electrical Ignition Or Starting Equipment…Starter Motors…
    • GST Rate: 28%
  • 85111000: Sparking Plugs (often grouped with starting equipment)
    • GST Rate: 28%
  • 85112090: Other Ignition Magnetos; Magneto-Dynamos; Magnetic Flywheels (can include certain starter components)
    • GST Rate: 28%
  • 85118000: Other Equipment (under this broad heading for starting equipment)
    • GST Rate: 28%
  • 85119000: Parts (for electrical ignition or starting equipment, including starter motors)
    • GST Rate: 28%
  • 85113020: Ignition Coils (related to ignition, often part of the starting system)
    • GST Rate: 28%
  • 85115000: Other Generators (which can be dual-purpose starter-generators)
    • GST Rate: 28%
  • 85114000: Starter Motors and Dual Purpose Starter-Generators
    • GST Rate: 28%
  • 85113010: Distributors (related to ignition)
    • GST Rate: 28%

Motor Starters for Electric Motors

These are generally classified under Chapter 85: Electrical machinery and equipment and parts thereof, specifically under electrical apparatus for switching or protecting circuits.

• 8535: Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits (For Example, Switches, Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts.
  • 85359020: Other: Control Gear And Starters For Dc Motors
    • GST Rate: 18%
  • 85359010: Other: Motor Starters For Ac Motors
    • GST Rate: 18%