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Ball and roller bearings is classified under HSN heading 8482. GST as on 26 October 2026: 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Ball and roller bearings?
GST on Ball and roller bearings as on 26 October 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 8482 | If you sell ball bearings and roller bearings, GST is 18%. | 9/2025-CT(R), entry 467 |
The GST rate on Ball and roller bearings is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8482 Ball or roller bearings
| Code | Description (as in the tariff) |
|---|---|
848210 | Ball bearings |
84821011 | Not exceeding 50mm of bore diameter |
84821012 | Of bore diameter exceeding 50 mm but not exceeding 100 mm |
84821013 | Of bore diameter exceeding 100 mm |
84821020 | Other ball bearing (radial type) of bore diameter not exceeding 50 mm |
84821030 | Other ball bearing (radial type) of bore diameter exceeding 50 mm but not exceeding 100 mm |
84821040 | Of bore diameter exceeding 100 mm |
84821051 | Of bore diameter not exceeding 50 mm |
84821052 | Of bore diameter exceeding 50 mm but not exceeding 100 mm |
84821053 | Of bore diameter exceeding 100 mm |
84821090 | Other |
848220 | Tapered roller bearings, including cone and tapered roller assemblies |
84822011 | Of bore diameter not exceeding 50 mm |
84822012 | Of bore diameter exceeding 50 mm but not exceeding 100 mm |
84822013 | Of bore diameter exceeding 100 mm |
84822090 | Other |
848230 | Spherical roller bearings |
84823000 | Spherical roller bearings |
848240 | Needle roller bearings, including cage and needle roller assemblies |
84824000 | Needle roller bearings, including cage and needle roller assemblies |
848250 | Other cylindrical roller bearings, including cage and roller assemblies |
84825000 | Other cylindrical roller bearings, including cage and roller assemblies |
84825011 | Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter not exceeding 50 mm |
84825012 | Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter exceeding 50 mm but not exceeding 100 mm |
84825013 | Ball or roller bearings - other cylindrical roller bearings: radial type : of bore diameter exceeding 100 mm |
84825021 | Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter not exceeding 50 mm |
84825022 | Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter exceeding 50 mm but not exceeding 100 mm |
84825023 | Ball or roller bearings - other cylindrical roller bearings:- thrust roller bearings: of bore diameter exceeding 100 mm |
848280 | Other, including combined ball or roller bearings |
84828000 | Other, including combined ball or roller bearings |
848291 | Balls, needles and rollers |
84829111 | Of nickel alloys |
84829112 | Of tungsten carbide |
84829113 | Of special stainless steel |
84829114 | Of high speed steel |
84829119 | Other |
84829120 | Needles |
84829130 | Rollers |
848299 | Other |
84829900 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Fans
8414 - Water pumps (Motor pump)
8413 - Air conditioners (AC)
8415 - Refrigerators
8418 - Washing machines
8450 - Laptops
8471 - Sprayers and drip irrigation equipment
8424 - Farm hand tools (spades, sickles, hoes)
8201 - Paneer (Cottage cheese)
0406 - Milk (Doodh)
0401 - Curd (Dahi)
0403 - Ghee (Clarified butter)
0405
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
