Diesel generating sets (DG sets) and other electric generating sets.
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Generator falls under HSN 8502, in chapter 85 (Electrical equipment and electronics).
A generating set combines an engine and an alternator, and heading 8502 splits diesel sets by kVA rating. They are taxed at 18%. Wind turbines and other listed renewable devices sit under a 5% entry instead.
| Code | Description |
|---|---|
| 850211 | Diesel generating sets up to 75 kVA |
| 850212 | Diesel generating sets above 75 kVA up to 375 kVA |
| 850213 | Diesel generating sets above 375 kVA |
| 850220 | Generating sets with spark ignition engines (petrol) |
The GST rate on generator is 18%. 18% on generating sets. Wind operated electricity generators and other listed renewable energy devices are 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8502 |
| Above Rs 5 crore | 6 on every invoice | 850211, 850212, 850213 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Here is how a line for generator looks on a tax invoice within one state: 1 × DG set at Rs 4,50,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Generator | 8502 | 1 × DG set | 4,50,000.00 | 4,50,000.00 | 40,500.00 | 40,500.00 | 5,31,000.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 81,000.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Products often bought, sold or invoiced together with generator:
Generator falls under HSN 8502: diesel generating sets (DG sets) and other electric generating sets. Common 6 digit codes are 850211 for diesel generating sets up to 75 kVA and 850212 for diesel generating sets above 75 kVA up to 375 kVA.
18% on generating sets. Wind operated electricity generators and other listed renewable energy devices are 5%.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8502 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 850211, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.