Bearing HSN Code and GST Rate 2025 Explained

What is HSN Code 8482?

HSN Code 8482 covers “Ball or Roller Bearings”, which are mechanical components used to reduce friction between moving parts.These bearings are crucial in automotive, mechanical, manufacturing, and heavy industry applications, enabling smoother motion and improved load handling.

Items under this code include:

• Ball bearings
• Roller bearings
• Tapered and needle roller bearings
• Thrust and spherical bearings
• Bearing parts such as rollers, needles, and balls​

Bearings are classified under Chapter 84 — Machinery & Mechanical Appliances in the Indian Tariff Schedule, often used in industrial machinery, automotive assemblies, and electrical motor systems.

GST Rates & Exemptions for HSN Code 8482

Under GST 2.0 reforms (effective from 22 September 2025), most bearing types under HSN code 8482 attract a uniform 18% GST rate, aligning with industrial machinery components.​

Earlier, the bearings sector had rate confusion — with some smaller precision components taxed at 12% and large industrial bearings at 28%.However, the updated GST revision brings clarity with a single 18% rate for all standard bearing types in India.​

Key Highlights:

• Standard GST rate: 18%
• Exemption: None — bearings are fully taxable
• ITC (Input Tax Credit): Available for businesses using bearings in manufacturing or resale
• Compensation Cess: Nil

Table Notes

• All bearing types—ball, roller, spherical, or combined—fall under HSN 8482.
• Parts such as balls, rollers, and needles also share the same 8482 HSN code GST rate (18%).
• Bearings incorporated into machinery remain under this heading unless separately classified as part of an immovable asset.

GST Rates Applicable Under 8482

(As per CBIC Schedule and GST 2.0 effective from September 2025).​

What’s Included Under HSN 8482 Bearings?

HSN code 8482 includes all types of bearings designed for rotational or linear motion that support shafts, wheels, or machine assemblies.Common examples include:

• Ball Bearings – used in motors, fans, gearboxes, and car wheels
• Roller Bearings – applied in heavy-duty trucks and industries
• Needle Bearings – precision applications where compactness is important
• Spherical Bearings – high-load manufacturing and conveyor systems
• Thrust Bearings – load-bearing along an axial direction

These bearings are manufactured using alloy steel, stainless steel, tungsten carbide, and high-speed steel, making them vital across machinery, aerospace, and automotive sectors.​

Explore Gimbooks HSN/SAC code & GST Rate finder

Key Exemptions Under GST for Bearings

There are no exemptions for products under 8482 HSN code.All ball and roller bearings, regardless of material, purpose, or size, are fully taxable at 18% GST.However:

• Bearings supplied as part of agricultural machinery may attract concessional benefits under specific CBIC notifications.
• Bearings imported under EPCG (Export Promotion Capital Goods) schemes may enjoy customs duty credit, but GST still applies at sale.​

Input Tax Credit (ITC) Rules for Bearings

Registered businesses purchasing bearings for manufacturing, trading, or resale can claim Input Tax Credit (ITC) on the GST paid.

Eligibility for ITC:

• Bearings used in production or machinery assembly that result in taxable output goods.
• Valid GST-compliant invoices showing HSN Code 8482.
• The items appear in GSTR-2B for reconciliation and are not used for personal purposes.

ITC Not Allowed:

• Bearings used for repairs or installations in personal vehicles.
• Bearings incorporated in construction of an immovable property (for non-business use).
• When under composition scheme vendors, as ITC claims are restricted.

Example:A machine manufacturer purchases 100 sets of ball bearings at ₹1,000 each + 18% GST (₹18,000).If these bearings are input components, the ₹18,000 GST paid can be fully credited against output GST liability.​

GST on Bearing Transactions: Practical Scenarios

1. Industrial Supplier:A bearing distributor sells roller bearings (HSN 8482) to a car manufacturer → 18% GST applies; ITC claimable by buyer.
2. Mechanic Workshop:A workshop installing bearings for vehicle repair bills at 18% GST, included under composite labor+goods invoice.
3. Exporter:Bearings exported directly are zero-rated under GST, but exporters can claim GST refund on input tax.
4. OEM Component Supply:Bearing manufacturer supplying to machinery OEMs pays 18% GST but can offset via ITC across the supply chain.

Common Mistakes in Bearing GST Application

• Using HSN 8483 (gear parts) instead of 8482 for bearing classification.
• Missing sub-code entries when billing precision, needle, or spherical bearings.
• Not claiming eligible ITC during periodic returns due to unfiled supplier invoices.
• Confusing customs import duty classification (EPCG) with domestic GST applicability.

Maintaining accurate HSN code usage—especially HSN code 8482—ensures compliance and accurate claim of input credits for all trading and manufacturing operations.​

Conclusion

The HSN Code 8482 represents all standard ball and roller bearings, including their parts and accessories.Under the GST 2.0 regime (effective September 2025), a flat 18% GST rate applies to all bearing varieties in India.This simplification replaces earlier slab differences (12–28%) and ensures consistency across industries.Businesses involved in manufacturing, automotive supply, or trading can claim full Input Tax Credit (ITC) on 8482 bearing purchases when used in taxable output activities.

Accurate application of the 8482 HSN code GST rate prevents compliance issues and optimizes cash flow for mechanical and automotive businesses.​

Also check

• Cement HSN Code 6810 and GST Rate
• HSN Code 3926
• Tiles HSN Code 6907
• Service Charge HSN Code 9983

FAQs: HSN Code 8482 & Bearing GST Rate

What is HSN 8482?

HSN Code 8482 refers to Ball or Roller Bearings used in machinery, vehicles, and industrial equipment.

What is the GST rate for bearings in 2025?

All bearings under HSN Code 8482 are taxed at 18% GST as per the current GST rates.

Can businesses claim ITC on bearings?

Yes, manufacturers and traders can claim Input Tax Credit (ITC) on bearing purchases used for producing or reselling taxable goods.

Are there any exemptions under HSN 8482?

No, standard bearings (ball, roller, or spherical) do not have exemptions; the same 18% GST applies across all.

Which industries use HSN Code 8482 products?

Industries include automotive, aerospace, construction machinery, industrial tools, and electrical motors that rely on rotational components.