Bearing HSN Code: Understanding HSN Classifications for Bearing Products
Bearings are important machine parts that help shafts and wheels move smoothly with less friction. They are used in motors, fans, pumps, vehicles and many other machines.
Under GST, bearings and bearing parts must be billed with the correct bearing HSN code so that the GST rate, input tax credit and return filing stay correct for manufacturers, traders and service workshops.
What Is the Bearing HSN Code?
In GST, every product is grouped using an HSN code. These codes come from the Harmonised System of Nomenclature and help keep the same tax treatment for similar goods.
Bearings are placed in chapter 84 , which covers machinery and mechanical appliances and their parts. The main heading for bearings is 8482. This heading covers ball bearings, roller bearings and many similar bearing types and their parts.
Under this heading 8482, different detailed lines cover different styles of bearings. But for normal GST work, you can remember that 8482 is the common bearing HSN code for most standard ball and roller bearings used in industry and vehicles.
Some related parts like bearing housings and plain shaft bearings are classified in heading 8483. Even then, they still remain in the same chapter and follow similar GST treatment as the main bearing heading.
Bearing HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8482 | Ball Or Roller Bearings | 12% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84821011 | Adapter Ball Bearings (Radial, ≤50mm Bore) | 18% |
| 84821012 | Adapter Ball Bearing (>50-100mm) | 18% |
| 84821013 | Adapter Ball Bearings (Radial, >100mm Bore) | 18% |
| 84821020 | Other Ball Bearings (Radial, ≤50mm Bore) | 18% |
| 84821030 | Ball Bearings | 18% |
| 84821040 | Ball Bearings (Bore Diameter >100 mm) | 18% |
| 84821051 | Thrust Ball Bearings with Bore Diameter ≤ 50 mm | 18% |
| 84821052 | Thrust Ball Bearings (Bore Diameter 50-100 mm) | 18% |
| 84821053 | Thrust Ball Bearings (Bore Diameter >100 mm) | 18% |
| 84821090 | Other Ball Bearings | 18% |
| 84822011 | Tapered Roller Bearing (≤50mm) | 18% |
| 84822012 | Tapered Roller Bearings (>50mm ≤100mm) | 18% |
| 84822013 | Tapered Roller Bearings (>100mm Bore) | 18% |
| 84822090 | Tapered Roller Bearings, Including Cone & Roller Assemblies | 18% |
| 84823000 | Spherical Roller Bearings | 18% |
| 84824000 | Needle Roller Bearings, Including Cage | 18% |
| 84825000 | Cylindrical Roller Bearings: Cage and Roller Assemblies | 18% |
| 84825011 | Radial Cylindrical Roller Bearings (Bore 50-100mm) | 18% |
| 84825012 | Radial Cylindrical Roller Bearings (Bore >100mm) | 18% |
| 84825013 | Thrust Cylindrical Roller Bearings (Bore ≤50mm) | 18% |
| 84825021 | Thrust Cylindrical Roller Bearings (Bore 50-100mm) | 18% |
| 84825022 | Thrust Cylindrical Roller Bearings (Bore >100mm) | 18% |
| 84825023 | Electro-Magnetic Lifting Heads | 18% |
| 84828000 | Other, Including Combined Ball or Roller Bearings | 18% |
| 84829111 | Balls: Of Nickel Alloys | 18% |
| 84829112 | Tungsten Carbide Balls | 18% |
| 84829113 | Balls of Special Stainless Steel | 18% |
| 84829114 | High Speed Steel Balls | 18% |
| 84829119 | Balls (Other) | 18% |
| 84829120 | Parts: Needles | 18% |
| 84829130 | Parts: Rollers | 18% |
| 84829900 | Parts: Other | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for Ball Bearings and Other Bearing Products
Within heading 8482, there are more detailed HSN codes for different bearing designs. All of these still sit inside the same main heading.
Ball bearings are covered in sub heading 848210 and its detailed eight digit lines. This family covers many kinds of deep groove ball bearings, thrust ball bearings and special ball bearings for different bore sizes.
Tapered roller bearings are grouped in sub heading 848220. Spherical roller bearings are grouped in 848230. Needle roller bearings are grouped in 848240. Cylindrical roller bearings are grouped in 848250. Balls, needles and rollers for bearings are grouped in 848291 and 848299.
So ball bearings and roller bearings do not share the exact same detailed code, but all of them are grouped inside the same bearing heading 8482 in chapter eighty four. This makes it easier to keep one main bearing group for GST rate purposes while still having separate product lines in your item master.
GST on Bearings and HSN Code Classification
The bearing HSN code decides where the item sits in the tariff. The GST Council then fixes a rate for that heading and this rate is applied on all normal sales of that product group.
For many years under GST, bearings under heading 8482 have attracted 18% GST as a standard rate for industrial parts . In the new GST structuree from twenty twenty five, the higher 28% slab has been removed and bearing entries are aligned in the standard 18% slab across types.
This means that in simple words, most ball bearings, roller bearings, needle bearings and similar products under heading 8482 are now taxed at 18% on their taxable value, with no extra compensation cess in normal cases.
Special project entries or old rate notifications may show different numbers for some time, but the broad policy is to keep bearings in one standard rate. When there is any doubt, businesses should check the latest rate notification or consult their tax advisor before charging GST.
Because bearings are used as inputs in many industries, the bearing HSN code is also important for input tax credit . When a manufacturer or user buys bearings for use in a machine that makes taxable supplies, they can usually claim full credit of the 18% GST paid on those bearings, subject to normal credit rules.
Conclusion
The bearing HSN code is a key part of correct GST classification for machine parts. Standard bearings are grouped in chapter eighty four under heading 8482, with ball bearings, roller bearings, needle bearings and other designs placed in different sub headings of the same group.
When you map every bearing item to the correct HSN code and apply the matching GST rate, usually 18% for most bearings in the present structure, your invoices stay accurate and your input tax credit remains safe. This makes GST return filing easier and reduces the risk of disputes about wrong HSN codes or wrong GST rates on bearing sales.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for bearings in India?
In India, most standard bearings are classified in chapter eighty four under heading 8482. This heading covers ball bearings, roller bearings and many other bearing types and their parts.
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How does the HSN code for bearings affect GST?
The bearing HSN code 8482 links bearings to the GST rate fixed for that heading. Under the current structure, most bearings under 8482 attract 18% GST, so using the correct code ensures that the right rate is applied and input tax credit flows smoothly.
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Are ball bearings and roller bearings classified under the same HSN code?
Ball bearings and roller bearings have different detailed lines inside the bearing section, such as 848210 for many ball bearings and 848220, 848230, 848240 and 848250 for different roller bearing types. But all of them are grouped in the same main heading 8482 in chapter eighty four.
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How do bearing manufacturers use the HSN code for tax filing?
Bearing manufacturers set the correct HSN code for each bearing type in their billing software and print this code on every invoice. They then use HSN wise reports while filing GST returns so that outward supplies and input tax credit are shown correctly under heading 8482.
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What GST rates apply to bearings under the HSN code?
Most bearings under HSN 8482 are now taxed at 18% GST on their taxable value without any extra cess. This common rate applies across many ball bearing and roller bearing types, though any special exemption or project rate should always be checked in the latest GST notifications.