Bearing HSN Code

Understanding the “Bearing” HSN Code

Bearings are indispensable components in countless machines, facilitating smooth motion, reducing friction, and supporting loads across various industries. From automobiles to industrial machinery, their role is critical. For businesses dealing with bearings in India, accurately identifying their Harmonized System of Nomenclature (HSN) code and the corresponding Goods and Services Tax (GST) rate is crucial for compliance and efficient trade. While the word “bearing” appears in several contexts, for mechanical components, the classification is quite clear.

The Mechanical Bearing HSN Codes

Mechanical bearings, which are essential machine parts designed to reduce friction between moving parts, primarily fall under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

Within this chapter, there are two main HSN headings that cover bearings:

HSN 8482: Ball or Roller Bearings

This is the most direct and widely used HSN code for a vast majority of common bearings. This heading covers different types of ball and roller bearings, often further distinguished by their bore diameter and specific design.

• Ball Bearings (HSN 848210): This includes various types of ball bearings, such as:
  • Other Ball Bearing (Radial Type) of Bore Diameter Not Exceeding 50 mm (HSN 84821020): Common for smaller applications.
• Tapered Roller Bearings (HSN 848220): These bearings handle both radial and axial loads.
  • Tapered Roller Bearings (Radial Type) : Of Bore Diameter Not Exceeding 50 mm (HSN 84822011): And other variations based on bore diameter.
  • Other (HSN 84822090): A general category for other tapered roller bearings.
• Other Cylindrical Roller Bearings (HSN 848250):
  • Radial Type : Of Bore Diameter Exceeding 50 mm But Not Exceeding 100 mm (HSN 84825012): And other sizes for cylindrical roller bearings.
  • Thrust Roller Bearings: Of Bore Diameter Exceeding 50 mm But Not Exceeding 100 mm (HSN 84825022): For bearings designed to handle axial loads.
• Parts of Bearings (HSN 848291 and 848299): This covers components that make up the bearings themselves.
  • Needles (HSN 84829120): Specific to needle bearings.
  • Other Parts (HSN 84829900): A catch-all for other parts not specifically listed (e.g., rings, cages).

HSN 8483: Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings…

This heading is crucial for understanding bearings that are not of the ball or roller type, as well as the housings that often contain them.

• Bearing Housings and Plain Shaft Bearings (HSN 84832000): This covers housings designed to incorporate ball or roller bearings.
• Parts (HSN 84839000): This general code for “parts” under HSN 8483 would also cover parts of bearing housings and plain shaft bearings.

GST Rate for Bearings

For the vast majority of mechanical bearings, including ball and roller bearings and their parts, as well as bearing housings and plain shaft bearings, the prevailing GST rate is:

• GST Rate: 18%

This rate has been effective from July 1, 2017, for most bearing categories. Some sub-categories under HSN 8483 (like certain parts of transmission shafts) saw this rate solidify or be reaffirmed on January 1, 2019, from an earlier effective date of October 13, 2017.

Important Note on “Bearing” in Other Contexts

It’s important to be aware that the word “bearing” can appear in other HSN descriptions, referring to things that are “carrying” or “containing” something, rather than a mechanical component. Examples from the provided data include:

• Meat and Edible Meat Offal (HSN 0209): “All Goods… Bearing a Registered Brand Name…” refers to branded meat products, not mechanical bearings. These typically have a 0% GST rate unless branded and unit containerized.
• Beverages (HSN 22029990): “Tender Coconut Water… Bearing a Registered Brand Name…” similarly refers to branded beverages.
• Mineral Products (HSN 2505): “Natural Sands… Other Than Metal-Bearing Sands…” here “bearing” refers to containing metal. These have a 5% GST rate.
• Miscellaneous Edible Preparations (HSN 210690): “Namkeens… Bearing a Registered Brand Name…” refers to branded food items.
• Printed Materials (HSN 49090090): “Printed Cards Bearing Personal Greetings…” refers to cards that carry messages. These have an 18% GST rate.
• Iron and Steel (HSN 72249030, 72286091): “Cobalt Bearing High Speed Steel Quality” or “Lead Bearing Steel” refer to steel containing these elements. These have an 18% GST rate.

These examples clearly illustrate that the HSN classification is highly specific to the nature of the product. When looking for mechanical bearings, always focus on Chapter 84 and specifically HSN 8482 and 8483.