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<h1>Electric Motors and Generators Face 18% GST, Split Between 9% CGST and 9% SGST/UTGST.</h1> Electric motors and generators, excluding generating sets, are subject to a total Goods and Services Tax (GST) rate of 18%. This rate is divided into two components: the Central Goods and Services Tax (CGST) at 9% and the State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%.