HSN code 85023100 is the 8-digit tariff item for electric generating sets and rotary converters, wind-powered, under heading 8502 and sub-heading 850231 (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 85023100 at a glance
| Tariff item (8 digits) | 85023100 |
|---|---|
| Heading (4 digits) | 8502: Electric generating sets and rotary converters |
| Sub-heading (6 digits) | 850231: Wind-powered |
| 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 | Electric generating sets and rotary converters, wind-powered |
| 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. 475 (HSN 8502) covers "Electric generating sets and rotary converters" at 18%.
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 |
|---|---|---|---|---|
| 8502 | Electric generating sets and rotary converters | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 475 |
Worked example: a ₹1,000 sale under HSN 85023100
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 (8502) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (850231) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85023100), 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 8502
- HSN 85021100: Electric generating sets and rotary converters, of an output not exceeding 75 KVA (18%)
- HSN 85021200: Electric generating sets and rotary converters, of an output exceeding 75 KVA but not exceeding 375 KVA (18%)
- HSN 85021310: But not exceeding 1,000 KVA (18%)
- HSN 85021320: Electric generating sets and rotary converters, of an output exceeding 375 KVA, of an output exceeding... (18%)
- HSN 85021330: Electric generating sets and rotary converters, of an output exceeding 375 KVA, of an output exceeding... (18%)
- HSN 85021340: Electric generating sets and rotary converters, of an output exceeding 375 KVA, of an output exceeding... (18%)
- HSN 85021350: Electric generating sets and rotary converters, of an output exceeding 375 KVA, of an output exceeding... (18%)
- HSN 85021360: Electric generating sets and rotary converters, of an output exceeding 375 KVA, of an output exceeding... (18%)
- HSN 85022010: Electric portable generators of an output not exceeding 3.5 KVA (18%)
- HSN 85022090: Generating sets with spark-ignition internal combustion piston engines: other (18%)
- HSN 85023910: Electric generating sets and rotary converters, other, powered by steam engine (18%)
- HSN 85023920: Electric generating sets and rotary converters, other, powered by water turbine (18%)
- HSN 85024000: Electric generating sets and rotary converters (18%)
See every rate entry for the heading on the HSN 8502 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).