HSN code for bearing.
Bearing is classified under HSN code 8482 (BALL OR ROLLER BEARINGS). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
Ball and roller bearings are mechanical components designed to reduce friction between moving parts. These bearings enable smooth rotation of shafts and axles in machinery, motors, and equipment by supporting radial and axial loads.
GST rate for bearing
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Ball bearing, Roller Bearings | Sch II S.No 4679/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
Invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
Also searched as
More specific codes under 8482
- 848210BALL BEARINGS :
- 848220TAPERED ROLLER BEARINGS, INCLUDING CONE AND TAPERED ROLLER ASSEMBLIES :
- 848230SPHERICAL ROLLER BEARINGS
- 848240NEEDLE ROLLER BEARINGS, INCLUDING CAGE AND NEEDLE ROLLER ASSEMBLIES
- 848250OTHER CYLINDRICAL ROLLER BEARINGS, INCLUDING CAGE AND ROLLER ASSEMBLIES
- 848280OTHER, INCLUDING COMBINED BALL OR ROLLER BEARINGS
- 848291BALLS, NEEDLES AND ROLLERS :
- 848299OTHER
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Full detail — official text, every sub-code and rate history — on the HSN 8482 code page → · chapter 84 — Nuclear reactors, boilers, machinery and mechanica
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing