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8482 HSN Code: Ball Or Roller Bearings

HSN Sub Chapter 8482 represents Ball Or Roller Bearings under GST classification. This code helps businesses identify Ball Or Roller Bearings correctly for billing, taxation, and trade. With HSN Sub Chapter 8482, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ball Or Roller Bearings.

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New GST Rate for HSN Code 8482

GST Rate for Ball Or Roller Bearings under HSN Code 8482. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
84 8482 Ball or roller bearings 12% 12%

Chapter: 84

Description: Ball or roller bearings

New GST Rate: 12% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 8482

Following Tariff HSN code falls under Ball Or Roller Bearings:

Tariff HSN 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
Spherical roller bearings
Spherical roller bearings
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

Spherical roller bearings

Spherical roller bearings

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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Case Laws Related to Sub Chapter 8482

Order Number Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

FAQs for Sub Chapter 8482

What products are classified under HSN 8482

It includes Ball Or Roller Bearings

How should I document Ball Or Roller Bearings sent for job work?

Use a delivery challan for sending Ball Or Roller Bearings to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Can I claim ITC on inputs and services used for Ball Or Roller Bearings?

If your outward supply of Ball Or Roller Bearings is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Can reverse charge ever apply to transactions involving Ball Or Roller Bearings?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Ball Or Roller Bearings are forward charge. Check the current notifications for any special cases before deciding.

If I repair and return Ball Or Roller Bearings, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Do spares or accessories of Ball Or Roller Bearings follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

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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