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28.15

Manufacture of bearings, gears, gearing and driving elements

- manufacture of ball and roller bearings and parts thereof - manufacture of mechanical power transmission equipment: . transmission shafts and cranks: camshafts, crankshafts, cranks etc. . bearing housings and plain shaft bearings - manufacture of gears, gearing and gear boxes and other speed changers - manufacture of clutches and shaft couplings - manufacture of flywheels and pulleys - manufacture of articulated link chain - manufacture of power transmission chain

Name
Manufacture of bearings, gears, gearing and driving elements
Sector
C - Manufacturing

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • manufacture of ball and roller bearings and parts thereof
  • manufacture of mechanical power transmission equipment:; transmission shafts and cranks: camshafts, crankshafts, cranks etc.; bearing housings and plain shaft bearings
  • manufacture of gears, gearing and gear boxes and other speed changers
  • manufacture of clutches and shaft couplings
  • manufacture of flywheels and pulleys
  • manufacture of articulated link chain
  • manufacture of power transmission chain

Usually excludes

  • manufacture of other chain, see 25.93
  • manufacture of hydraulic transmission equipment, see 28.12
  • manufacture of hydrostatic transmissions, see 28.12
  • manufacture of (electromagnetic) clutches, see 29.31
  • manufacture of sub-assemblies of power transmission equipment identifiable as parts of vehicles or aircraft, see divisions 29 and 30

Source: the official APR activity classification.