Geared Motor classified under Heading 8501 as an electric motor with gear box, attracting the GST rate for that entry.

The composite product "Geared Motor", consisting of an electric motor and a gear box, is classified under Chapter Heading 8501 of the Customs Tariff Act, 1975. The tariff entry is applied using the Customs Tariff nomenclature, Section and Chapter Notes, and the General Explanatory Notes. The Explanatory Notes state that gear boxes or variable speed changers combined with a motor do not move the product out of the motor heading, and electric motors remain classifiable under Heading 8501 even when fitted with gears or gear boxes. GST is therefore payable at the rate applicable to Heading 8501.

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Issues: Whether the product "Geared Motor" is classifiable under Chapter Heading 8483 or Chapter Heading 8501 of the Customs Tariff Act, 1975, and the GST rate applicable thereto.

Analysis: The applicable GST notification adopts the tariff nomenclature of the Customs Tariff Act, 1975 and its interpretation rules, including the Section and Chapter Notes and the General Explanatory Notes. The product in question is an assembly of an electric motor and a gear box. The Harmonised System Explanatory Notes for Heading 8483 state that gear boxes or other variable speed changers combined with a motor are not covered there and are classified in the same heading as the motor. The Explanatory Notes for Heading 8501 also state that electric motors remain classified there even when equipped with gears or gear boxes. On that basis, the composite product is appropriately classified with the motor.

Conclusion: "Geared Motor" is classifiable under Chapter Heading 8501 of the Customs Tariff Act, 1975, and the GST rate applicable to Heading 8501 applies to the product.

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