Roller HSN Code

Understanding the Roller HSN Code

Understanding the HSN code for rollers is essential for businesses dealing with these versatile components. Rollers find applications across various industries, from agriculture to manufacturing. This blog post aims to clarify the HSN codes and GST rates applicable to different types of rollers based on the provided data.

The data reveals that “rollers” can be classified under several distinct HSN codes, depending on their specific function and the chapter they fall under:

• 84328010: This HSN code covers “Lawn Or Sports Ground Rollers” which are part of “Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sportsground Rollers – Other Machinery”. The GST rate for these rollers is 12% with no CESS, effective from 01/07/2017.
• 84822011: This code specifies “Tapered Roller Bearings (Radial Type) : Of Bore Diameter Not Exceeding 50 Mm”, falling under “Ball Or Roller Bearings – Tapered Roller Bearings, Including Cone And Tapered Roller Assemblies”. The GST rate for these bearings is 18% with no CESS, effective from 01/07/2017.
• 84293000: This HSN code is for “Scrappers”, which are included under “Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers”. The GST rate for scrappers is 18% with no CESS, effective from 15/11/2017.
• 84322100: This code covers “Disc Harrows” which are part of “Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sportsground Rollers – Harrows, Scarifiers, Cultivators, Weeders And Hoes”. While not directly a roller, disc harrows utilize rolling discs for soil preparation. The GST rate is 12% with no CESS, effective from 01/07/2017.
• 84291910: This HSN code is for “Angledozers – Other: Angledozers”, included under “Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers”. Road rollers are also mentioned in the main heading of this chapter. The GST rate for angledozers is 18% with no CESS, effective from 15/11/2017.
• 84821020: This HSN code specifies “Other Ball Bearing (Radial Type) Of Bore Diameter Not Exceeding 50 Mm” under “Ball Or Roller Bearings – Ball Bearings”. While ball bearings are different from roller bearings, they fall under the same broader category. The GST rate is 18% with no CESS, effective from 01/07/2017.
• 84825012: This code is for “Other Cylindrical Roller Bearings: Radial Type : Of Bore Diameter Exceeding 50 Mm But Not Exceeding 100 Mm” within “Ball Or Roller Bearings – Other Cylindrical Roller Bearings”. The GST rate is 18% with no CESS, effective from 01/07/2017.
• 96031000: This HSN code covers “Paint Pads And Rollers” under “Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Hand-Operated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squee”. The GST rate for paint rollers is 5% with no CESS, effective from 01/07/2017.
• 96033090: This HSN code also relates to “Paint Pads And Rollers” under the same chapter as above, but with a GST rate of 18% with no CESS, effective from 22/09/2017 and initially from 01/07/2017. This suggests potential variations based on the specific type of paint roller.
• 95067000: This HSN code is for “Ice Skates And Roller Skates, Including Skating Boots With Attached Skates” under “Toys, games and sports requisites; parts and accessories thereof – Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools Ice Skates And Roller Skates, Inclu”. The GST rate is 18% with no CESS, effective from 15/11/2017 and initially from 01/07/2017.
• 73151100: This HSN code specifies “Roller Chain” under “Articles of iron or steel – Chain and parts thereof”. The GST rate is 18% with no CESS, effective from 01/07/2017.
• Several HSN codes under 8483 (e.g., 84832000, 84839000, 84836010, 84831010) relate to “Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including”. These often carry a GST rate of 18% with no CESS, effective from various dates including 01/01/2019 and 13/10/2017. While not rollers themselves, they often incorporate or work in conjunction with rollers or roller bearings.
• HSN codes 84829120 (Parts Needles) and 84829900 (Parts Other) under “Ball Or Roller Bearings – Parts” also have an 18% GST rate with no CESS, effective from 01/07/2017.

The variety of HSN codes highlights the diverse applications and types of rollers. Accurate classification depends on the specific nature and use of the roller in question. Consulting a tax professional is advisable for precise HSN code determination.