The bearing hsn code is 8482 for ball and roller bearings of every type, with ball bearings at 8482 10 and tapered, spherical, needle and cylindrical roller bearings in 8482 20 to 8482 50, and GST on bearings is 18%. Loose balls, rollers and bearing parts are also in 8482.
Bearing housings, plummer blocks and plain shaft bearings go to 8483, at the same rate. This page lists the lines, explains vehicle bearings, and shows a bearing dealer's bill. Shafts, pulleys and other machine parts link from the metals hub.
Bearings: codes and GST rates
Item / HSN / GST- Ball bearings18%Deep groove and others
- Tapered roller bearings18%Including cone and cup assemblies
- Spherical roller bearings18%Self aligning
- Needle roller bearings18%Including cage assemblies
- Cylindrical roller bearings18%Other cylindrical
- Other bearings, combined18%Other types
- Balls, needles and rollers18%Loose rolling elements
- Bearing parts18%Races, cages
- Bearing housings with bearings, plummer blocks18%Empty housings 8483 30
- Wheel hub bearings for vehicles18%Classified as bearings
Quick facts
HSN heading
8482: ball or roller bearingsGST rate
18% (9% CGST + 9% SGST)Housings
8483 at 18%Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8708 for vehicle bearings
Bearing hsn code 8 digit lines
| Sub-heading | Bearing | GST |
|---|---|---|
| 8482 10 | Ball bearings | 18% |
| 8482 20 | Tapered roller bearings, cone and tapered roller assemblies | 18% |
| 8482 30 | Spherical roller bearings | 18% |
| 8482 40 | Needle roller bearings, including cage and needle roller assemblies | 18% |
| 8482 50 | Other cylindrical roller bearings | 18% |
| 8482 80 | Other, including combined ball and roller bearings | 18% |
| 8482 91 | Balls, needles and rollers | 18% |
| 8482 99 | Other parts | 18% |
At 8 digits, ball bearings split further, for example 8482 10 11 for adapter ball bearings and 8482 10 12 or higher for other types by bore size. Most dealers print the 6 digit line.
Ball bearing hsn code and gst rate
Deep groove, angular contact and thrust ball bearings are all 8482 10 at 18%. Size, brand and seal type do not change the code. Bearings sold in bulk to motor and pump makers carry the same rate as those sold over the counter.
Bearing housings and plummer blocks
Bearing housings and plummer blocks with bearings fitted are 8483 20; housings without bearings and plain shaft bearings are 8483 30. Both are 18%. Shafts, gears and pulleys are also 8483; see machinery.
Bearing gst rate for industrial buyers
Factories buy bearings as spares for motors, pumps, conveyors and gear boxes. Since bearings are inputs or spares for plant and machinery, the buyer can take credit of the 18% GST. Bearing traders often sell in boxes of 10 or 50; the quantity and unit on the invoice should match the stock register, because bearing trade sees many duplicate and grey market goods and records help prove genuine purchases.
Vehicle bearings
Wheel bearings and gearbox bearings for cars and trucks are still bearings under 8482, not parts of vehicles under 8708, because 8482 is a specific heading. The rate is 18% in both cases. See auto parts.
Bearing dealer's invoice
Bearing dealer to a motor rewinding shop: Ball bearing 6205 ZZ, HSN 8482 10, 200 pieces, Rs 16,000. Taper roller bearing 30205, HSN 8482 20, 50 pieces, Rs 9,500. Taxable value Rs 25,500. CGST 9% Rs 2,295. SGST 9% Rs 2,295. Total Rs 30,090.
The bearing number on the bill (such as 6205) is a size designation, not part of the HSN code. Motor repairs are covered on the electric motor page.
Bearing hsn code and gst rate problems
| Problem | Fix |
|---|---|
| Bearings billed under 8708 | Use 8482, which is more specific |
| Plummer block billed as 8482 | Housings and plummer blocks are 8483 |
| Bearing size printed as HSN | Print 8482 10 and give the size in the description |
Bearing dealers should use this as a broad outline of headings 8482 and 8483. Special assemblies can sit elsewhere, so confirm the line on the GST portal and check with a GST practitioner or chartered accountant for unusual parts.
Frequently asked questions
What is the bearing hsn code?
Ball and roller bearings are 8482, at 18%.
What is the ball bearing hsn code?
Ball bearings are 8482 10, at 18%.
What GST rate applies to bearings?
18% for all bearings under 8482.
What is the plummer block hsn code?
Plummer blocks and bearing housings are 8483, at 18%.
Are vehicle wheel bearings 8708 or 8482?
They are 8482, since bearings have their own heading.