HSN Code 84823000: Spherical Roller Bearings

HSN Code 84823000 represents Spherical Roller Bearings under GST classification. This code helps businesses identify Spherical Roller Bearings correctly for billing, taxation, and trade. With HSN Code 84823000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spherical Roller Bearings.

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Description of Goods for Spherical Roller Bearings

HSN Code 84823000 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8482 Ball or roller bearings Spherical roller bearings 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8482 Ball or roller bearings Spherical roller bearings 9% 9% 18% 0%

Description of goods

Spherical roller bearings

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%

Description of goods

Spherical roller bearings

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%

What does HSN Code 84823000 not include?

Spherical Roller Bearings does not include products with the following descriptions:

HSN Code Description
Ball bearings : Adapter ball bearings (radial type) : Not exceeding 50mm of bore diameter
Ball bearings : Adapter ball bearings (radial type) : Not exceeding 50mm of bore diameter
Ball bearings : Adapter ball bearings (radial type) : Of bore diameter exceeding 50 mm but not exceeding 100 mm
Ball bearings : Adapter ball bearings (radial type) : Of bore diameter exceeding 50 mm but not exceeding 100 mm
Ball bearings : Adapter ball bearings (radial type) : Of bore diameter exceeding 100 mm
Ball bearings : Adapter ball bearings (radial type) : Of bore diameter exceeding 100 mm
Ball bearings : Other ball bearing (radial type) of bore diameter not exceeding 50 mm
Ball bearings : Other ball bearing (radial type) of bore diameter not exceeding 50 mm
Ball bearings : Other ball bearing (radial type) of bore diameter exceeding 50 mm but not exceeding 100 mm
Ball bearings : Other ball bearing (radial type) of bore diameter exceeding 50 mm but not exceeding 100 mm
Ball bearings : Of bore diameter exceeding 100 mm
Ball bearings : Of bore diameter exceeding 100 mm
Ball bearings : Thrust ball bearings : Of bore diameter not exceeding 50 mm
Ball bearings : Thrust ball bearings : Of bore diameter not exceeding 50 mm
Ball bearings : Thrust ball bearings : Of bore diameter exceeding 50 mm but not exceeding 100 mm
Ball bearings : Thrust ball bearings : Of bore diameter exceeding 50 mm but not exceeding 100 mm
Ball bearings : Thrust ball bearings : Of bore diameter exceeding 100 mm
Ball bearings : Thrust ball bearings : Of bore diameter exceeding 100 mm
Ball bearings : Other
Ball bearings : Other
Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter not exceeding 50 mm
Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter not exceeding 50 mm
Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 50 mm but not exceeding 100 mm
Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 50 mm but not exceeding 100 mm
Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 100 mm
Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 100 mm
Tapered roller bearings, including cone and tapered roller assemblies : Other
Tapered roller bearings, including cone and tapered roller assemblies : Other
Needle roller bearings, including cage and needle roller assemblies
Needle roller bearings, including cage and needle roller assemblies
Other cylindrical roller bearings, including cage and roller assemblies
Other cylindrical roller bearings, including cage and roller assemblies
Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter not exceeding 50 mm
Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter exceeding 50 mm but not exceeding 100 mm
Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter exceeding 100 mm
Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter not exceeding 50 mm
Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter exceeding 50 mm but not exceeding 100 mm
Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter exceeding 100 mm
Other, including combined ball or roller bearings
Other, including combined ball or roller bearings
Parts : Balls, needles and rollers : Balls : Of nickel alloys
Parts : Balls, needles and rollers : Balls : Of nickel alloys
Parts : Balls, needles and rollers : Balls : Of tungsten carbide
Parts : Balls, needles and rollers : Balls : Of tungsten carbide
Parts : Balls, needles and rollers : Balls : Of special stainless steel
Parts : Balls, needles and rollers : Balls : Of special stainless steel
Parts : Balls, needles and rollers : Balls : Of high speed steel
Parts : Balls, needles and rollers : Balls : Of high speed steel
Parts : Balls, needles and rollers : Balls : Other
Parts : Balls, needles and rollers : Balls : Other
Parts : Needles
Parts : Needles
Parts : Rollers
Parts : Rollers
Parts : Other
Parts : Other

Ball bearings : Adapter ball bearings (radial type) : Not exceeding 50mm of bore diameter

Ball bearings : Adapter ball bearings (radial type) : Not exceeding 50mm of bore diameter

Ball bearings : Adapter ball bearings (radial type) : Of bore diameter exceeding 50 mm but not exceeding 100 mm

Ball bearings : Adapter ball bearings (radial type) : Of bore diameter exceeding 50 mm but not exceeding 100 mm

Ball bearings : Adapter ball bearings (radial type) : Of bore diameter exceeding 100 mm

Ball bearings : Adapter ball bearings (radial type) : Of bore diameter exceeding 100 mm

Ball bearings : Other ball bearing (radial type) of bore diameter not exceeding 50 mm

Ball bearings : Other ball bearing (radial type) of bore diameter not exceeding 50 mm

Ball bearings : Other ball bearing (radial type) of bore diameter exceeding 50 mm but not exceeding 100 mm

Ball bearings : Other ball bearing (radial type) of bore diameter exceeding 50 mm but not exceeding 100 mm

Ball bearings : Of bore diameter exceeding 100 mm

Ball bearings : Of bore diameter exceeding 100 mm

Ball bearings : Thrust ball bearings : Of bore diameter not exceeding 50 mm

Ball bearings : Thrust ball bearings : Of bore diameter not exceeding 50 mm

Ball bearings : Thrust ball bearings : Of bore diameter exceeding 50 mm but not exceeding 100 mm

Ball bearings : Thrust ball bearings : Of bore diameter exceeding 50 mm but not exceeding 100 mm

Ball bearings : Thrust ball bearings : Of bore diameter exceeding 100 mm

Ball bearings : Thrust ball bearings : Of bore diameter exceeding 100 mm

Ball bearings : Other

Ball bearings : Other

Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter not exceeding 50 mm

Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter not exceeding 50 mm

Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 50 mm but not exceeding 100 mm

Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 50 mm but not exceeding 100 mm

Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 100 mm

Tapered roller bearings, including cone and tapered roller assemblies : Tapered roller bearings (radial type) : Of bore diameter exceeding 100 mm

Tapered roller bearings, including cone and tapered roller assemblies : Other

Tapered roller bearings, including cone and tapered roller assemblies : Other

Needle roller bearings, including cage and needle roller assemblies

Needle roller bearings, including cage and needle roller assemblies

Other cylindrical roller bearings, including cage and roller assemblies

Other cylindrical roller bearings, including cage and roller assemblies

Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter not exceeding 50 mm

Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter exceeding 50 mm but not exceeding 100 mm

Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter exceeding 100 mm

Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter not exceeding 50 mm

Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter exceeding 50 mm but not exceeding 100 mm

Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter exceeding 100 mm

Other, including combined ball or roller bearings

Other, including combined ball or roller bearings

Parts : Balls, needles and rollers : Balls : Of nickel alloys

Parts : Balls, needles and rollers : Balls : Of nickel alloys

Parts : Balls, needles and rollers : Balls : Of tungsten carbide

Parts : Balls, needles and rollers : Balls : Of tungsten carbide

Parts : Balls, needles and rollers : Balls : Of special stainless steel

Parts : Balls, needles and rollers : Balls : Of special stainless steel

Parts : Balls, needles and rollers : Balls : Of high speed steel

Parts : Balls, needles and rollers : Balls : Of high speed steel

Parts : Balls, needles and rollers : Balls : Other

Parts : Balls, needles and rollers : Balls : Other

Parts : Needles

Parts : Needles

Parts : Rollers

Parts : Rollers

Parts : Other

Parts : Other

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FAQs for HSN Code 84823000

What products are classified under HSN 84823000 ?

It includes Parts: Balls, needles and rollers: Balls: Of special stainless steel

Can we claim ITC on inputs used to trade Spherical Roller Bearings?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Spherical Roller Bearings?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

How much GST applies to Spherical Roller Bearings?

Under HSN 84823000, Spherical Roller Bearings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Spherical Roller Bearings?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Any common misclassification issue with Spherical Roller Bearings?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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