Ball Bearings HSN Code & GST Rate

The HSN code for ball bearings is 848210 in India. Ball bearings fall under Heading 8482, which covers ball and roller bearings.

The exact 8-digit HSN code depends on the type of ball bearing and its bore diameter. For ball bearings that do not fall under a more specific listed category, 84821090 is the residual “other” classification.

Ball bearings under HSN 8482 generally attract 18% GST.

What Is the HSN Code for Ball Bearings?

The main HSN classification for ball bearings is:

848210 — Ball Bearings

The classification hierarchy is:

• 84 – Machinery and mechanical appliances

• 8482 – Ball or roller bearings

• 848210 – Ball bearings

• 848210xx – Specific tariff item based on bearing type and dimensions

The specific 8-digit HSN should be selected according to the type of bearing and bore diameter.

Ball Bearings HSN Code – Quick Summary

CBIC currently lists ball and roller bearings under HSN 8482 at 18% GST.

Ball Bearings HSN Code Details

Ball bearings are classified under Chapter 84.

India’s tariff structure further divides ball bearings according to whether they are radial, adapter or thrust bearings and according to bore diameter.

HSN Codes for Different Types of Ball Bearings

The Indian tariff therefore does not use one single 8-digit HSN for every ball bearing.

GST Rate on Ball Bearings

Ball bearings under HSN 8482 generally attract 18% GST.

For an applicable intra-state transaction:

• 9% CGST

• 9% SGST

For an applicable inter-state transaction:

• 18% IGST

CBIC’s current GST rate schedule specifically lists “Ball bearing, Roller Bearings” under HSN 8482 at 18% GST.

Example

If ball bearings have a taxable value of ₹20,000:

• Taxable value: ₹20,000

• GST @ 18%: ₹3,600

• Total invoice value: ₹23,600

For an applicable intra-state transaction:

• CGST @ 9% = ₹1,800

• SGST @ 9% = ₹1,800

What Is Included Under HSN 8482?

HSN 8482 broadly covers:

• Ball bearings

• Tapered roller bearings

• Spherical roller bearings

• Needle roller bearings

• Cylindrical roller bearings

• Other ball or roller bearings

• Certain parts of bearings

However, ball bearings specifically fall under 848210, while roller-bearing types use different subheadings within 8482.

How to Choose the Correct HSN Code for Ball Bearings

1. Confirm that the product is a ball bearing

If the product uses balls as the rolling element, classification begins under 848210.

Roller bearings use separate subheadings.

2. Identify the bearing type

Check whether the bearing is:

• Adapter radial

• Other radial

• Thrust

• Another ball-bearing type

3. Check the bore diameter

Several Indian tariff items distinguish bearings using these ranges:

• Up to 50 mm

• Above 50 mm and up to 100 mm

• Above 100 mm

4. Use 84821090 only where appropriate

84821090 is the residual “other ball bearings” classification.

It should not replace a more specific tariff item when the bearing clearly matches one of the listed categories.

How to Add Ball Bearing HSN Code to an Invoice

When creating a GST invoice:

1. Enter the product name, such as Radial Ball Bearing.

2. Add the applicable HSN code.

3. Enter the quantity.

4. Add the taxable value.

5. Apply 18% GST.

6. Apply CGST and SGST for an applicable intra-state sale or IGST for an applicable inter-state sale.

7. Include the remaining mandatory GST invoice details.

Example Invoice Entry

The exact HSN should be selected based on the actual bearing supplied.

Related HSN Codes

Find Ball Bearing HSN Codes with myBillBook

Using the correct HSN code helps bearing traders, distributors, manufacturers and repair businesses apply the appropriate GST rate and maintain accurate invoices.

With myBillBook‘s HSN Code Finder, you can search using the product name or description and identify the relevant HSN while creating GST invoices.

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates, HSN 8482

• Directorate General of Foreign Trade (DGFT) — ITC (HS) classification of ball and roller bearings

• Ministry of Commerce & Industry, Government of India — Indian tariff classification for HSN 848210

Last Reviewed: 30 September 2026

The exact 8-digit ball-bearing HSN depends on the bearing type and bore diameter. Businesses should use the most specific tariff item matching the product supplied.