Conveyor roller HSN Code

Understanding the Conveyor Roller HSN Code: A Guide to GST Classification

Conveyor rollers are essential components of conveyor systems, playing a crucial role in the efficient movement of goods and materials across various industries. For businesses involved in their manufacturing, supply, or purchase in India, understanding the correct HSN (Harmonized System of Nomenclature) code and applicable GST (Goods and Services Tax) rate is fundamental for compliance.

The classification of “conveyor rollers” can be nuanced, as the term might encompass the entire roller assembly, individual parts like bearings, or even the belts they support. The provided data, along with general HSN guidelines, helps us pinpoint the most relevant classifications.

Core HSN for Conveyor Rollers: Parts of Machinery

Most commonly, conveyor rollers, being integral parts of conveyor machinery, fall under Chapter 84 of the HSN, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

Specifically, within Chapter 84, the prominent HSN codes for conveyor rollers are:

• 84313910: Parts of Elevators, Conveyors, and Moving Pavements. This is a very frequently used HSN code for general conveyor rollers and their spare parts. It signifies that the roller is a component suitable for use solely or principally with conveyor machinery.
• 84313990: Other Parts for Lifting, Handling, Loading, or Unloading Machinery. This acts as a broader category for conveyor rollers and associated parts that may not fit into the more specific 84313910.

It’s important to note that if a conveyor roller is sold as part of a complete conveyor system, the entire system might fall under HSN 8428 (“Other lifting, handling, loading or unloading machinery”). For instance, a complete “roller conveyor” system could be classified under 84282019 or 84283900.

Related HSNs for Components of Rollers

The data also touches upon components that might be part of or related to conveyor rollers:

• Ball or Roller Bearings (HSN 8482xx): Conveyor rollers often incorporate ball or roller bearings (e.g., 84822011 for tapered roller bearings, 84821020 for ball bearings). These bearings are classified separately, but they are essential parts of many conveyor rollers.
• Transmission Shafts, Bearing Housings, and Pulleys (HSN 8483xx): These components, such as bearing housings (84832000) or parts thereof (84839000), are crucial for the functioning of conveyor rollers and conveyor systems.

Conveyor Belts: A Separate Classification

While closely associated with rollers, the actual “conveyor belts” have their own distinct HSN classifications based on their material:

• Conveyor or Transmission Belts of Vulcanized Rubber (HSN 4010xx): These belts are covered under Chapter 40 (“Rubber and articles thereof”). Examples include 40101110 (reinforced with metal) or 40103991 (endless flat belt). The GST rate for these is typically 18%.
• Conveyor or Transmission Belts of Textile Material (HSN 591000xx): These fall under Chapter 59 (“Impregnated, coated, covered or laminated textile fabrics”). The GST rate for textile conveyor belts is generally 12%.

GST Rate for Conveyor Rollers

For most conveyor rollers and their immediate parts (under HSN 8431, 8482, 8483), the prevailing GST rate is 18%. This rate has been consistently applied since the implementation of GST on July 1, 2017 (or later for some specific sub-codes like those under 8483).

Proper classification is key to avoiding compliance issues. Always ensure that the description of the item aligns with the selected HSN code for accurate GST application.