Description of Goods
Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 100 mm
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8482 - Ball or roller bearings
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% when supplied as parts for renewable-energy devices or as parts of wheelchairs, braillers or similar disability aids; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437 and 477.