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HSN 848218% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

BALL OR ROLLER BEARINGS

GST rate for HSN 8482 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 8482

18%

Specific items under 8482

HSN CodeDescriptionGST Rate
848210BALL BEARINGS :18%
848220TAPERED ROLLER BEARINGS, INCLUDING CONE AND TAPERED ROLLER ASSEMBLIES :18%
848230SPHERICAL ROLLER BEARINGS18%
848240NEEDLE ROLLER BEARINGS, INCLUDING CAGE AND NEEDLE ROLLER ASSEMBLIES18%
848250OTHER CYLINDRICAL ROLLER BEARINGS, INCLUDING CAGE AND ROLLER ASSEMBLIES18%
848280OTHER, INCLUDING COMBINED BALL OR ROLLER BEARINGS18%
848291BALLS, NEEDLES AND ROLLERS :18%
848299OTHER18%
84821011NOT EXCEEDING 50MM OF BORE DIAMETER18%
84821012OF BORE DIAMETER EXCEEDING 50 MM BUT NOT EXCEEDING 100 MM18%
84821013OF BORE DIAMETER EXCEEDING 100 MM18%
84821020OTHER BALL BEARING (RADIAL TYPE) OF BORE DIAMETER NOT EXCEEDING 50 MM18%
84821030OTHER BALL BEARING (RADIAL TYPE) OF BORE DIAMETER EXCEEDING 50 MM BUT NOT EXCEEDING 100 MM18%
84821040OF BORE DIAMETER EXCEEDING 100 MM18%
84821051OF BORE DIAMETER NOT EXCEEDING 50 MM18%
84821052OF BORE DIAMETER EXCEEDING 50 MM BUT NOT EXCEEDING 100 MM18%
84821053OF BORE DIAMETER EXCEEDING 100 MM18%
84821090OTHER18%
84822011OF BORE DIAMETER NOT EXCEEDING 50 MM18%
84822012OF BORE DIAMETER EXCEEDING 50 MM BUT NOT EXCEEDING 100 MM18%
84822013OF BORE DIAMETER EXCEEDING 100 MM18%
84822090OTHER18%
84823000SPHERICAL ROLLER BEARINGS18%
84824000NEEDLE ROLLER BEARINGS, INCLUDING CAGE AND NEEDLE ROLLER ASSEMBLIES18%
84825000OTHER CYLINDRICAL ROLLER BEARINGS, INCLUDING CAGE AND ROLLER ASSEMBLIES18%
84825011BALL OR ROLLER BEARINGS - OTHER CYLINDRICAL ROLLER BEARINGS: RADIAL TYPE : OF BORE DIAMETER NOT EXCEEDING 50 MM18%
84825012BALL OR ROLLER BEARINGS - OTHER CYLINDRICAL ROLLER BEARINGS: RADIAL TYPE : OF BORE DIAMETER EXCEEDING 50 MM BUT NOT EXCEEDING 100 MM18%
84825013BALL OR ROLLER BEARINGS - OTHER CYLINDRICAL ROLLER BEARINGS: RADIAL TYPE : OF BORE DIAMETER EXCEEDING 100 MM18%
84825021BALL OR ROLLER BEARINGS - OTHER CYLINDRICAL ROLLER BEARINGS:- THRUST ROLLER BEARINGS: OF BORE DIAMETER NOT EXCEEDING 50 MM18%
84825022BALL OR ROLLER BEARINGS - OTHER CYLINDRICAL ROLLER BEARINGS:- THRUST ROLLER BEARINGS: OF BORE DIAMETER EXCEEDING 50 MM BUT NOT EXCEEDING 100 MM18%
84825023BALL OR ROLLER BEARINGS - OTHER CYLINDRICAL ROLLER BEARINGS:- THRUST ROLLER BEARINGS: OF BORE DIAMETER EXCEEDING 100 MM18%
84828000OTHER, INCLUDING COMBINED BALL OR ROLLER BEARINGS18%
84829111OF NICKEL ALLOYS18%
84829112OF TUNGSTEN CARBIDE18%
84829113OF SPECIAL STAINLESS STEEL18%
84829114OF HIGH SPEED STEEL18%
84829119OTHER18%
84829120NEEDLES18%
84829130ROLLERS18%
84829900OTHER18%

Tax calculator for HSN 8482

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Nuclear Reactors, Boilers, Machinery. Computers (18%), Printing Machinery (18%), Industrial Machines.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 84 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 8482

What is the GST rate for HSN 8482?

GST rate for HSN 8482 is 18%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 8482 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 8482