---
title: "8482 HSN Code | HSN Code for Ball Or Roller Bearings in India"
description: "Know more about 8482 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8482 covering Ball Or Roller Bearings."
canonical: "https://busy.in/hsn/sub-chapter-8482/"
---

# HSN Sub-chapter 8482: Ball Or Roller Bearings

Ball or roller bearings

Part of [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/).

- Current GST rate: 12%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 84821011 | [Adapter Ball Bearings (Radial, ≤50mm Bore)](https://busy.in/hsn/hsn-84821011/) |
| 84821012 | [Adapter Ball Bearing (>50-100mm)](https://busy.in/hsn/hsn-84821012/) |
| 84821013 | [Adapter Ball Bearings (Radial, >100mm Bore)](https://busy.in/hsn/hsn-84821013/) |
| 84821020 | [Other Ball Bearings (Radial, ≤50mm Bore)](https://busy.in/hsn/hsn-84821020/) |
| 84821030 | [Ball Bearings](https://busy.in/hsn/hsn-84821030/) |
| 84821040 | [Ball Bearings (Bore Diameter >100 mm)](https://busy.in/hsn/hsn-84821040/) |
| 84821051 | [Thrust Ball Bearings with Bore Diameter ≤ 50 mm](https://busy.in/hsn/hsn-84821051/) |
| 84821052 | [Thrust Ball Bearings (Bore Diameter 50-100 mm)](https://busy.in/hsn/hsn-84821052/) |
| 84821053 | [Ball bearings: Thrust ball bearings: Of bore diameter exceeding 100 mm](https://busy.in/hsn/hsn-84821053/) |
| 84821090 | [Other Ball Bearings](https://busy.in/hsn/hsn-84821090/) |
| 84822011 | [Tapered Roller Bearing (<=50mm)](https://busy.in/hsn/hsn-84822011/) |
| 84822012 | [Tapered Roller Bearings (>50mm <=100mm)](https://busy.in/hsn/hsn-84822012/) |
| 84822013 | [Tapered Roller Bearings (>100mm Bore)](https://busy.in/hsn/hsn-84822013/) |
| 84822090 | [Tapered Roller Bearings, Including Cone & Roller Assemblies](https://busy.in/hsn/hsn-84822090/) |
| 84823000 | [Spherical Roller Bearings](https://busy.in/hsn/hsn-84823000/) |
| 84824000 | [Needle roller bearings, including cage](https://busy.in/hsn/hsn-84824000/) |
| 84825000 | [Cylindrical Roller Bearings: Cage and Roller Assemblies](https://busy.in/hsn/hsn-84825000/) |
| 84825011 | [Radial Cylindrical Roller Bearings (Bore 50-100mm)](https://busy.in/hsn/hsn-84825011/) |
| 84825012 | [Radial Cylindrical Roller Bearings (Bore > 100mm)](https://busy.in/hsn/hsn-84825012/) |
| 84825013 | [Thrust Cylindrical Roller Bearings (Bore <= 50mm)](https://busy.in/hsn/hsn-84825013/) |
| 84825021 | [Thrust Cylindrical Roller Bearings (Bore 50-100mm)](https://busy.in/hsn/hsn-84825021/) |
| 84825022 | [Thrust Cylindrical Roller Bearings (Bore > 100mm)](https://busy.in/hsn/hsn-84825022/) |
| 84825023 | [Electro-Magnetic Lifting Heads](https://busy.in/hsn/hsn-84825023/) |
| 84828000 | [Other, including combined ball or roller bearings](https://busy.in/hsn/hsn-84828000/) |
| 84829111 | [Balls: Of nickel alloys](https://busy.in/hsn/hsn-84829111/) |
| 84829112 | [Tungsten carbide balls](https://busy.in/hsn/hsn-84829112/) |
| 84829113 | [Parts: Balls, needles and rollers: Balls: Of special stainless steel](https://busy.in/hsn/hsn-84829113/) |
| 84829114 | [High speed steel balls](https://busy.in/hsn/hsn-84829114/) |
| 84829119 | [Balls (other)](https://busy.in/hsn/hsn-84829119/) |
| 84829120 | [Parts : Needles](https://busy.in/hsn/hsn-84829120/) |
| 84829130 | [Parts \| Rollers](https://busy.in/hsn/hsn-84829130/) |
| 84829900 | [Parts : Other](https://busy.in/hsn/hsn-84829900/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8482 (FY 2024-25)

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

- Exports: ₹6,387 Cr (−0.36% YoY) — 0.1725% of India's total exports
- Imports: ₹12,380 Cr (+12.17% YoY) — 0.2030% of India's total imports
- Trade balance: −₹5,993 Cr (Deficit); surplus rank #1128 of 1233 sub-chapters
- Share of Chapter 84: 2.25% of its exports; import side 2.28%
- Rank within Chapter 84: #15 of 86 by export value; import-side #14

### Key metrics

- Export CAGR: 7.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #110 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +58.06% in FY 2021-22
- Contribution to Ch. 84: 2.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8482

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 Ch. 84 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 84 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4,114.40 | 0.1792% | — | 2.81% | 8,679.03 | 0.2417% | — | 2.83% | −4,564.63 | #99 |
| FY 2019-20 | 3,848.58 | 0.1742% | −6.46% | 2.61% | 7,109.05 | 0.2119% | −18.09% | 2.32% | −3,260.47 | #108 |
| FY 2020-21 | 3,733.60 | 0.1736% | −2.99% | 2.66% | 6,997.17 | 0.2401% | −1.57% | 2.55% | −3,263.57 | #120 |
| FY 2021-22 | 5,901.21 | 0.1880% | +58.06% | 3.11% | 9,698.81 | 0.2122% | +38.61% | 2.57% | −3,797.60 | #94 |
| FY 2022-23 | 6,653.80 | 0.1838% | +12.75% | 3.01% | 10,422.48 | 0.1813% | +7.46% | 2.38% | −3,768.68 | #97 |
| FY 2023-24 | 6,410.00 | 0.1772% | −3.66% | 2.58% | 11,036.67 | 0.1965% | +5.89% | 2.32% | −4,626.67 | #103 |
| FY 2024-25 | 6,386.96 | 0.1725% | −0.36% | 2.25% | 12,379.82 | 0.2030% | +12.17% | 2.28% | −5,992.86 | #110 |

- CAGR (7-year): exports 7.60%/yr, imports 6.10%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8482 export-import analysis

### Consistent export growth: 7.60% CAGR over 7 years

India's exports under HSN Sub-Chapter 8482 have grown at a compound annual rate of 7.60% over 7 fiscal years, rising from ₹4,114.40 Crore in FY 2018-19 to ₹6,386.96 Crore in FY 2024-25.

### HSN Sub-Chapter 8482 ranked #110 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8482 ranks #110 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #15 of 86. By trade surplus, it ranks #1128 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8482 exports

The strongest single-year export movement for HSN Sub-Chapter 8482 was recorded in FY 2021-22, when exports surged by 58.06% over the prior year.

### India records a trade deficit of ₹5,992.86 Crore in HSN Sub-Chapter 8482 goods

In FY 2024-25, India's imports of ₹12,379.82 Cr exceeded exports of ₹6,386.96 Cr, resulting in a trade deficit of ₹5,992.86 Crore — ranking #1128 of 1233 by surplus magnitude.

### Import growth of 6.10% CAGR signals stable import dependency for Ball Or Roller Bearings

India's imports under HSN Sub-Chapter 8482 have grown at 6.10% CAGR, reaching ₹12,379.82 Crore in FY 2024-25.

### HSN Sub-Chapter 8482 contributes 2.25% of Chapter 84 exports — ranked #15

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8482 ranks #15 by export value — accounting for 2.25% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.28% share (rank #14).

## Related Sub-Chapters in Chapter 84

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8411: Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) | ₹44,981 Cr |
| #2 | [HSN Sub-Chapter 8481: Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) | ₹20,993 Cr |
| #3 | [HSN Sub-Chapter 8483: Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) | ₹18,429 Cr |
| #4 | [HSN Sub-Chapter 8409: Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) | ₹14,091 Cr |
| #5 | [HSN Sub-Chapter 8413: Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) | ₹12,900 Cr |
| #6 | [HSN Sub-Chapter 8414: Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) | ₹12,257 Cr |
| #7 | [HSN Sub-Chapter 8429: Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) | ₹12,180 Cr |
| #8 | [HSN Sub-Chapter 8431: Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) | ₹11,648 Cr |
| #9 | [HSN Sub-Chapter 8408: Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) | ₹11,234 Cr |
| #10 | [HSN Sub-Chapter 8479: Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) | ₹10,758 Cr |
| #15 | HSN Sub-Chapter 8482: Ball Or Roller Bearings (this hsn sub-chapter) | ₹6,387 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8401 | [Nuclear reactors](https://busy.in/hsn/sub-chapter-8401/) |
| 8402 | [Vapor Generating Boilers](https://busy.in/hsn/sub-chapter-8402/) |
| 8403 | [Central heating boilers](https://busy.in/hsn/sub-chapter-8403/) |
| 8404 | [Boiler auxiliary plant](https://busy.in/hsn/sub-chapter-8404/) |
| 8405 | [Gas generators and purifiers](https://busy.in/hsn/sub-chapter-8405/) |
| 8406 | [Steam & vapour turbines](https://busy.in/hsn/sub-chapter-8406/) |
| 8407 | [Retail Filament Yarn](https://busy.in/hsn/sub-chapter-8407/) |
| 8408 | [Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) |
| 8409 | [Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) |
| 8410 | [Hydraulic turbines](https://busy.in/hsn/sub-chapter-8410/) |
| 8411 | [Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) |
| 8412 | [Other engines & motors](https://busy.in/hsn/sub-chapter-8412/) |
| 8413 | [Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) |
| 8414 | [Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) |
| 8415 | [Motorized AC Machines](https://busy.in/hsn/sub-chapter-8415/) |
| 8416 | [Furnace Burners](https://busy.in/hsn/sub-chapter-8416/) |
| 8417 | [Knitted garments](https://busy.in/hsn/sub-chapter-8417/) |
| 8418 | [Refrigerators, freezers, heat pumps](https://busy.in/hsn/sub-chapter-8418/) |
| 8419 | [Non-Domestic Treatment Machines](https://busy.in/hsn/sub-chapter-8419/) |
| 8420 | [Rolling machines for non-metals](https://busy.in/hsn/sub-chapter-8420/) |
| 8421 | [Centrifuges & filtering machines](https://busy.in/hsn/sub-chapter-8421/) |
| 8422 | [Dishwashing & packaging machinery](https://busy.in/hsn/sub-chapter-8422/) |
| 8423 | [Weighing Machinery](https://busy.in/hsn/sub-chapter-8423/) |
| 8424 | [Liquid sprayers](https://busy.in/hsn/sub-chapter-8424/) |
| 8425 | [Hypochlorites & chlorites](https://busy.in/hsn/sub-chapter-8425/) |
| 8426 | [Ship’s Cranes](https://busy.in/hsn/sub-chapter-8426/) |
| 8427 | [Vehicle Chassis](https://busy.in/hsn/sub-chapter-8427/) |
| 8428 | [Lifting & loading machinery](https://busy.in/hsn/sub-chapter-8428/) |
| 8429 | [Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) |
| 8430 | [Earth boring machinery](https://busy.in/hsn/sub-chapter-8430/) |
| 8431 | [Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) |
| 8432 | [Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) |
| 8433 | [Harvesting Machinery](https://busy.in/hsn/sub-chapter-8433/) |
| 8434 | [Milking Machines, Dairy Machinery](https://busy.in/hsn/sub-chapter-8434/) |
| 8435 | [Wine production machinery](https://busy.in/hsn/sub-chapter-8435/) |
| 8436 | [Agricultural Machines](https://busy.in/hsn/sub-chapter-8436/) |
| 8437 | [Grain Sorting Machines](https://busy.in/hsn/sub-chapter-8437/) |
| 8438 | [Food Preparation Machinery](https://busy.in/hsn/sub-chapter-8438/) |
| 8439 | [Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/) |
| 8440 | [Bookbinding Machinery](https://busy.in/hsn/sub-chapter-8440/) |
| 8441 | [Paper pulp production machinery](https://busy.in/hsn/sub-chapter-8441/) |
| 8442 | [Plate making Machinery & equipment](https://busy.in/hsn/sub-chapter-8442/) |
| 8443 | [Printing machinery & accessories](https://busy.in/hsn/sub-chapter-8443/) |
| 8444 | [Electrical transformers](https://busy.in/hsn/sub-chapter-8444/) |
| 8445 | [Textile Machines](https://busy.in/hsn/sub-chapter-8445/) |
| 8446 | [Weaving machines](https://busy.in/hsn/sub-chapter-8446/) |
| 8447 | [Knitting & Stitch-Bonding Machines](https://busy.in/hsn/sub-chapter-8447/) |
| 8448 | [Auxiliary Machinery](https://busy.in/hsn/sub-chapter-8448/) |
| 8449 | [Felt & Nonwoven Machinery](https://busy.in/hsn/sub-chapter-8449/) |
| 8450 | [Washing machines](https://busy.in/hsn/sub-chapter-8450/) |
| 8451 | [Textile Industry Machinery](https://busy.in/hsn/sub-chapter-8451/) |
| 8452 | [Sewing Machines & Accessories](https://busy.in/hsn/sub-chapter-8452/) |
| 8453 | [Machinery for working leather & hides](https://busy.in/hsn/sub-chapter-8453/) |
| 8454 | [Metallurgical Casting Machines](https://busy.in/hsn/sub-chapter-8454/) |
| 8455 | [Metal-Rolling Mills](https://busy.in/hsn/sub-chapter-8455/) |
| 8456 | [Laser Removal Tools](https://busy.in/hsn/sub-chapter-8456/) |
| 8457 | [Metalworking Machines](https://busy.in/hsn/sub-chapter-8457/) |
| 8458 | [Metal Lathes](https://busy.in/hsn/sub-chapter-8458/) |
| 8459 | [Drilling Machines](https://busy.in/hsn/sub-chapter-8459/) |
| 8460 | [Machine-Tools For Metal Finishing](https://busy.in/hsn/sub-chapter-8460/) |
| 8461 | [Metal Cutting & Shaping Machine](https://busy.in/hsn/sub-chapter-8461/) |
| 8462 | [Metal forging & die-stamping machines](https://busy.in/hsn/sub-chapter-8462/) |
| 8463 | [Fork-lift trucks](https://busy.in/hsn/sub-chapter-8463/) |
| 8464 | [Parts & Accessories For Machine Tools](https://busy.in/hsn/sub-chapter-8464/) |
| 8465 | [Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/) |
| 8466 | [Machine parts](https://busy.in/hsn/sub-chapter-8466/) |
| 8467 | [Hand Tools, Hydraulic & Motorized](https://busy.in/hsn/sub-chapter-8467/) |
| 8468 | [Welding apparatus](https://busy.in/hsn/sub-chapter-8468/) |
| 8470 | [Calculating machines & cash registers](https://busy.in/hsn/sub-chapter-8470/) |
| 8471 | [Data processing machines & readers](https://busy.in/hsn/sub-chapter-8471/) |
| 8472 | [Other Office Machines](https://busy.in/hsn/sub-chapter-8472/) |
| 8473 | [Machine Parts & Accessories](https://busy.in/hsn/sub-chapter-8473/) |
| 8474 | [Sorting, grinding & mixing Machinery](https://busy.in/hsn/sub-chapter-8474/) |
| 8475 | [Glass lamp assembly machines](https://busy.in/hsn/sub-chapter-8475/) |
| 8476 | [Vending Machines](https://busy.in/hsn/sub-chapter-8476/) |
| 8477 | [Rubber & Plastic Machines](https://busy.in/hsn/sub-chapter-8477/) |
| 8478 | [Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) |
| 8479 | [Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) |
| 8480 | [Moulding Boxes & Patterns](https://busy.in/hsn/sub-chapter-8480/) |
| 8481 | [Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) |
| 8483 | [Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) |
| 8484 | [Metal gaskets & mechanical seals](https://busy.in/hsn/sub-chapter-8484/) |
| 8485 | [Additive manufacturing machines](https://busy.in/hsn/sub-chapter-8485/) |
| 8486 | [Semiconductor Manufacturing Machines](https://busy.in/hsn/sub-chapter-8486/) |
| 8487 | [Non-electrical machine parts](https://busy.in/hsn/sub-chapter-8487/) |