---
title: "HSN Code for Spherical Roller Bearings | HSN 84823000 GST Rate"
description: "Find HSN and GST Rates for 84823000 related to Spherical Roller Bearings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84823000/"
---

# HSN Code 84823000: Spherical Roller Bearings

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/)
- [Sub-chapter 8482: Ball Or Roller Bearings](https://busy.in/hsn/sub-chapter-8482/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Spherical roller bearings | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 84823000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹247 Cr (+16.29% YoY) — 0.0067% of India's total exports
- Imports: ₹1,534 Cr (+8.41% YoY) — 0.0252% of India's total imports
- Trade balance: −₹1,286 Cr (Deficit); surplus rank #12294 of 12657 HSN codes
- Share of Sub-Chapter 8482: 3.87% of its exports; import side 12.39%
- Rank within Sub-Chapter 8482: #8 of 32 by export value; import-side #3

### Key metrics

- Export CAGR: 17.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1627 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +36.70% in FY 2022-23
- Contribution to Sub-Ch. 8482: 3.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84823000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8482 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8482 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 95.37 | 0.0042% | — | 2.32% | 921.38 | 0.0257% | — | 10.62% | −826.01 | #2074 |
| FY 2019-20 | 116.88 | 0.0053% | +22.55% | 3.04% | 798.65 | 0.0239% | −13.32% | 11.23% | −681.77 | #1839 |
| FY 2020-21 | 142.15 | 0.0066% | +21.62% | 3.81% | 692.64 | 0.0238% | −13.27% | 9.90% | −550.49 | #1711 |
| FY 2021-22 | 157.62 | 0.0050% | +10.88% | 2.67% | 1,110.85 | 0.0243% | +60.38% | 11.45% | −953.23 | #1882 |
| FY 2022-23 | 215.47 | 0.0060% | +36.70% | 3.24% | 1,223.91 | 0.0213% | +10.18% | 11.74% | −1,008.44 | #1653 |
| FY 2023-24 | 212.73 | 0.0059% | −1.27% | 3.32% | 1,414.58 | 0.0252% | +15.58% | 12.82% | −1,201.85 | #1717 |
| FY 2024-25 | 247.38 | 0.0067% | +16.29% | 3.87% | 1,533.61 | 0.0252% | +8.41% | 12.39% | −1,286.23 | #1627 |

- CAGR (7-year): exports 17.22%/yr, imports 8.86%/yr (consistently Deficit)

## Key trade insights: HSN Code 84823000 export-import analysis

### Consistent export growth: 17.22% CAGR over 7 years

India's exports under HSN Code 84823000 have grown at a compound annual rate of 17.22% over 7 fiscal years, rising from ₹95.37 Crore in FY 2018-19 to ₹247.38 Crore in FY 2024-25.

### HSN Code 84823000 ranked #1627 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84823000 ranks #1627 out of 12657 HSN codes by total export value. Within Sub-Chapter 8482, it ranks #8 of 32. By trade surplus, it ranks #12294 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84823000 exports

The strongest single-year export movement for HSN Code 84823000 was recorded in FY 2022-23, when exports surged by 36.70% over the prior year.

### India records a trade deficit of ₹1,286.23 Crore in HSN Code 84823000 goods

In FY 2024-25, India's imports of ₹1,533.61 Cr exceeded exports of ₹247.38 Cr, resulting in a trade deficit of ₹1,286.23 Crore — ranking #12294 of 12657 by surplus magnitude.

### Import growth of 8.86% CAGR signals stable import dependency for Spherical Roller Bearings

India's imports under HSN Code 84823000 have grown at 8.86% CAGR, reaching ₹1,533.61 Crore in FY 2024-25.

### HSN Code 84823000 contributes 3.87% of Sub-Chapter 8482 exports — ranked #8

Among the 32 HSN codes under Sub-Chapter 8482, HSN Code 84823000 ranks #8 by export value — accounting for 3.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.39% share (rank #3).

## Related HSN Codes in Sub-Chapter 8482

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84829900: Parts : Other](https://busy.in/hsn/hsn-84829900/) | ₹1,596 Cr |
| #2 | [HSN Code 84822012: Tapered Roller Bearings (>50mm <=100mm)](https://busy.in/hsn/hsn-84822012/) | ₹778 Cr |
| #3 | [HSN Code 84822013: Tapered Roller Bearings (>100mm Bore)](https://busy.in/hsn/hsn-84822013/) | ₹571 Cr |
| #4 | [HSN Code 84825000: Cylindrical Roller Bearings: Cage and Roller Assemblies](https://busy.in/hsn/hsn-84825000/) | ₹554 Cr |
| #5 | [HSN Code 84822090: Tapered Roller Bearings, Including Cone & Roller Assemblies](https://busy.in/hsn/hsn-84822090/) | ₹389 Cr |
| #6 | [HSN Code 84821020: Other Ball Bearings (Radial, ≤50mm Bore)](https://busy.in/hsn/hsn-84821020/) | ₹386 Cr |
| #7 | [HSN Code 84821090: Other Ball Bearings](https://busy.in/hsn/hsn-84821090/) | ₹368 Cr |
| #8 | HSN Code 84823000: Spherical Roller Bearings (this hsn code) | ₹247 Cr |
| #9 | [HSN Code 84821011: Adapter Ball Bearings (Radial, ≤50mm Bore)](https://busy.in/hsn/hsn-84821011/) | ₹247 Cr |
| #10 | [HSN Code 84828000: Other, including combined ball or roller bearings](https://busy.in/hsn/hsn-84828000/) | ₹224 Cr |