Electric generating sets and rotary converters. Chapter 85: Electrical machinery and equipment and parts thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 8502 | Electric generating sets and rotary converters Notification 9/2025-CT(R), Schedule II, S.No. 475 |
| Entries for the whole of Chapter 85 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Notification 9/2025-CT(R), Schedule I, S.No. 437 |
| 18%9% + 9% | 84 or 85 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps Notification 9/2025-CT(R), Schedule II, S.No. 387 |
| 18%9% + 9% | 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer Notification 9/2025-CT(R), Schedule II, S.No. 473 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8502 in the GSTN HSN master (22 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8502 11 | OF AN OUTPUT NOT EXCEEDING 75 KVA | – | |
| 8502 11 00 | OF AN OUTPUT NOT EXCEEDING 75 KVA | – | Save |
| 8502 12 | OF AN OUTPUT EXCEEDING 75 KVA BUT NOT EXCEEDING 375 KVA | – | |
| 8502 12 00 | OF AN OUTPUT EXCEEDING 75 KVA BUT NOT EXCEEDING 375 KVA | – | Save |
| 8502 13 | OF AN OUTPUT EXCEEDING 375 KVA : | – | |
| 8502 13 10 | OF AN OUTPUT EXCEEDING 375 KVA BUT NOT EXCEEDING 1,000 KVA | – | Save |
| 8502 13 20 | OF AN OUTPUT EXCEEDING 1,000 KVA BUT NOT EXCEEDING 1,500 KVA | – | Save |
| 8502 13 30 | OF AN OUTPUT EXCEEDING 1,500 KVA BUT NOT EXCEEDING 2,000 KVA | – | Save |
| 8502 13 40 | OF AN OUTPUT EXCEEDING 2,000 KVA BUT NOT EXCEEDING 5,000 KVA | – | Save |
| 8502 13 50 | OF AN OUTPUT EXCEEDING 5,000 KVA BUT NOT EXCEEDING 10,000 KVA | – | Save |
| 8502 13 60 | OF AN OUTPUT EXCEEDING 10,000 KVA | – | Save |
| 8502 20 | GENERATING SETS WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINES: | – | |
| 8502 20 10 | ELECTRIC PORTABLE GENERATORS OF AN OUTPUT NOT EXCEEDING 3.5 KVA | – | Save |
| 8502 20 90 | OTHER | – | Save |
| 8502 31 | WIND-POWERED | – | |
| 8502 31 00 | WIND-POWERED | – | Save |
| 8502 39 | OTHER : | – | |
| 8502 39 10 | POWERED BY STEAM ENGINE | – | Save |
| 8502 39 20 | POWERED BY WATER TURBINE | – | Save |
| 8502 39 90 | OTHER | – | Save |
| 8502 40 | ELECTRIC ROTARY CONVERTERS | – | |
| 8502 40 00 | ELECTRIC ROTARY CONVERTERS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8502) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
