Composite geared motor classification under GST falls under heading 8501, not heading 8483, based on HSN notes.

A geared motor consisting of an electric motor and gearbox is classifiable by the function of the composite machine under Section Note 4 to Section XVI of the Customs Tariff Act, 1975. The explanatory note to heading 8501 keeps electric motors in that heading even when fitted with gears or gear boxes, while the exclusion note to heading 8483 excludes gear boxes combined with a motor. Applying the HSN-based classification scheme under Notification No. 1/2017-Integrated Tax (Rate), the Authority for Advance Ruling, Maharashtra held that the product falls under tariff heading 8501 and not heading 8483.

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Issues: Whether the applicant's product, a geared motor consisting of an electric motor and a gearbox, is classifiable under tariff heading 8501 or tariff heading 8483 for GST purposes.

Analysis: The product was examined as a combination of individual components intended to work together for a clearly defined function. Under Section Note 4 to Section XVI of the Customs Tariff Act, 1975, a machine made up of interconnected components is classified according to the heading appropriate to that function. The explanatory note to heading 8501 states that electric motors remain classified there even when equipped with gears or gear boxes, while the exclusion note to heading 8483 states that gear boxes combined with a motor are not covered by that heading and are classified with the motor. Applying the HSN-based classification scheme incorporated into Notification No. 1/2017-Integrated Tax (Rate), the geared motor was held to fall under heading 8501.

Conclusion: The product is classifiable under tariff heading 8501 and not under tariff heading 8483, and the ruling is in favour of the applicant.

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