HSN code 85018000 is the 8-digit tariff item for photovoltaic AC generators, under heading 8501 and sub-heading 850180 (Chapter 85). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 85018000 at a glance
| Tariff item (8 digits) | 85018000 |
|---|---|
| Heading (4 digits) | 8501: Electric motors and generators (excluding generating sets) |
| Sub-heading (6 digits) | 850180: Photovoltaic AC generators |
| Chapter | 85: 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 |
| Description | Photovoltaic AC generators |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 474 (HSN 8501) covers "Electric motors and generators (excluding generating sets)" at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8501 | Electric motors and generators (excluding generating sets) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 474 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85018000 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 85018000
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8501) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (850180) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85018000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 8501
- HSN 85011011: Micro motor (motors of an output not exceeding 37.5 w) (18%)
- HSN 85011012: Stepper motor (motors of an output not exceeding 37.5 w) (18%)
- HSN 85011013: Wiper motor (motors of an output not exceeding 37.5 w) (18%)
- HSN 85011019: Motors of an output not exceeding 37.5 w: other (18%)
- HSN 85011020: AC motor (motors of an output not exceeding 37.5 w) (18%)
- HSN 85012000: Other DC motors, DC generators, other than photovoltaic generators (18%)
- HSN 85013111: Micro motor (electric motors and generators, of an output not exceeding 750 w) (18%)
- HSN 85013112: Stepper motor (electric motors and generators, of an output not exceeding 750 w) (18%)
- HSN 85013113: Wiper motor (electric motors and generators, of an output not exceeding 750 w) (18%)
- HSN 85013119: Electric motors and generators (excluding generating sets), of an output not exceeding 750 w: other (18%)
- HSN 85013120: DC generators (electric motors and generators, of an output not exceeding 750 w) (18%)
- HSN 85013210: DC motor (electric motors and generators, of an output exceeding 750 w but not exceeding 75 kW) (18%)
- HSN 85013220: DC generators (electric motors and generators, of an output exceeding 750 w but not exceeding 75 kW) (18%)
- HSN 85013310: DC motors (electric motors and generators, of an output exceeding 75 kW but not exceeding 375 kW) (18%)
- HSN 85013320: DC generators (electric motors and generators, of an output exceeding 75 kW but not exceeding 375 kW) (18%)
- HSN 85013410: But not exceeding 1,000 kW (18%)
- HSN 85013420: Electric motors and generators (excluding generating sets), of an output exceeding 375 kW, of an output... (18%)
- HSN 85013430: Electric motors and generators (excluding generating sets), of an output exceeding 375 kW, of an output... (18%)
- HSN 85013440: Electric motors and generators (excluding generating sets), of an output exceeding 375 kW, of an output... (18%)
- HSN 85013450: Electric motors and generators (excluding generating sets), of an output exceeding 375 kW, of an output... (18%)
- HSN 85014010: Fractional horse power motor (other AC motors, single-phase) (18%)
- HSN 85014090: Other AC motors, single-phase: other (18%)
- HSN 85015110: Squirrel cage induction motor, 3 phase type (18%)
- HSN 85015120: Slipring motor (electric motors and generators, of an output not exceeding 750 w) (18%)
See every rate entry for the heading on the HSN 8501 page, or all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).