Nail HSN Code
GST rates and HSN code for Nail.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Footwear, gaiters and the like; parts of such articles | Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Other | 64019190 | 18% | – | 01/07/2017 | – |
| Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Of Rubbe | 64019110 | 18% | – | 01/07/2017 | – | |
| Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Ankle But Not | 64019210 | 18% | – | 01/07/2017 | – | |
| Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes(Footwear Of Sale Value Not Exceeding Rs.1000 Per Pair) | 6401 | 12% | – | – | – | |
| Products of animal origin, not elsewhere spcified or inculded | Ivory, Tortoise-Shell, Whalebone And – Whalebone Hair, Horns, Antlers, Hooves, – Nails, Claws And Beaks, Unworked Or Simply – Prepared But Not Cut To Shape; Powder And – Waste Of These Products – Other : Hoof Meal | 05079010 | Nil | – | 01/07/2017 | – |
| Ivory, Tortoise-Shell, Whalebone And – Whalebone Hair, Horns, Antlers, Hooves, – Nails, Claws And Beaks, Unworked Or Simply – Prepared But Not Cut To Shape; Powder And – Waste Of These Products – Other : Claws And Waste Of Tortoise Shell | 05079070 | Nil | – | 01/07/2017 | – | |
| Ivory, Tortoise-Shell, Whalebone And – Whalebone Hair, Horns, Antlers, Hooves, – Nails, Claws And Beaks, Unworked Or Simply – Prepared But Not Cut To Shape; Powder And – Waste Of These Products – Ivory; Ivory Powder And Waste : – Ivory | 05071010 | 5% | – | 01/07/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142090 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machine Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials – Other : Grinding, Sanding Or Polishing Machines | 84659300 | 18% | – | 01/07/2017 | – |
| Machine Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials – Other : Bending Or Assembling Machines | 84659400 | 18% | – | 01/07/2017 | – | |
| Machine Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials – Machines Which Can Carry Out Different Types Of Machining Operations Without Too | 84651000 | 18% | – | 01/07/2017 | – | |
| Machine Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials – Other : Sawing Machines | 84659100 | 18% | – | 01/07/2017 | – | |
| Aluminium and articles thereof | Other Articles Of Aluminium – Nails, Tacks, Staples (Other Than Those Of Heading 8305), Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotter-Pmilar Articles | 76161000 | 18% | – | 01/07/2017 | – |
| Copper and articles thereof | Nails, Tacks, Drawing Pins, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Copper Or Of Iron Or Steel With Heads Of Copper; Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotterpins, Washers (Including Spring Washers) And Similar | 74152100 | 18% | – | 01/07/2017 | – |
| Nails, Tacks, Drawing Pins, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Copper Or Of Iron Or Steel With Heads Of Copper; Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotterpins, Washers (Including Spring Washers) And Similar | 74153310 | 18% | – | 01/07/2017 | – | |
| Nails, Tacks, Drawing Pins, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Copper Or Of Iron Or Steel With Heads Of Copper; Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotterpins, Washers (Including Spring Washers) And Similar | 74153910 | 18% | – | 01/07/2017 | – | |
| Articles of iron or steel | Nails, Tacks, Drawing Pins, Corrugated Nails, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Iron Or Steel, Whether Or Not With Heads Of Other Material, But Excluding Such Articles With Heads Of Copper – Nails, Tacks, Drawing Pins, Co | 73170029 | 18% | – | 01/07/2017 | – |
| Nails, Tacks, Drawing Pins, Corrugated Nails, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Iron Or Steel, Whether Or Not With Heads Of Other Material, But Excluding Such Articles With Heads Of Copper | 7317 | 18% | – | 01/07/2017 | – | |
| Nails, Tacks, Drawing Pins, Corrugated Nails, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Iron Or Steel, Whether Or Not With Heads Of Other Material, But Excluding Such Articles With Heads Of Copper – Nails, Tacks, Drawing Pins, Co | 73170091 | 18% | – | 01/07/2017 | – |
Understand the “Nail” HSN Code: A Comprehensive Guide
The term “nail” can be surprisingly diverse, referring to everything from a common metal fastener to a part of animal anatomy or even a beauty accessory. Consequently, there isn’t a single HSN (Harmonized System of Nomenclature) code for “Nail.” Instead, the correct HSN code and applicable GST (Goods and Services Tax) rate in India depend entirely on the specific type and function of the “nail” in question.
Understanding these distinctions is crucial for accurate classification and tax compliance. Let’s explore the various categories of “nails” and their associated HSN/SAC classifications.
Metal Nails: The Fasteners of Construction
When most people think of a “nail,” they envision the metal fasteners used in construction, carpentry, and various industries. These are categorized based on the material they are made from.
Iron or Steel Nails
These are the most common type of nails. They fall under Chapter 73: Articles of iron or steel.
- 7317: This heading covers “Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.”
- Specific sub-codes like 73170029 and 73170091 are commonly used for various types of iron or steel nails.
The GST rate for most iron or steel nails is 18%, effective from July 1, 2017. However, certain specialized nails for specific purposes, such as animal shoe nails or wire nails, may attract a 12% GST.
Copper Nails
Nails made of copper are classified under Chapter 74: Copper and articles thereof.
- 7415: This heading covers “Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of copper.”
- Specific sub-codes like 74152100, 74153310, and 74153910 are used for various copper nails and related fasteners.
The GST rate for copper nails is 18%, effective from July 1, 2017.
Aluminium Nails
Nails made of aluminium fall under Chapter 76: Aluminium and articles thereof.
- 76161000: This HSN code specifically covers “Other Articles Of Aluminium – Nails, Tacks, Staples (Other Than Those Of Heading 8305), Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotter-Pmilar Articles.”
The GST rate for aluminium nails is 18%, effective from July 1, 2017.
Animal Nails: Natural Products
When “nail” refers to a natural animal product, such as hooves, claws, or beaks, these are classified under a different chapter related to animal origin products.
- 0507: This heading covers “Ivory, Tortoise-Shell, Whalebone And – Whalebone Hair, Horns, Antlers, Hooves, – Nails, Claws And Beaks, Unworked Or Simply – Prepared But Not Cut To Shape; Powder And – Waste Of These Products.”
- Specific sub-codes like 05079010 (for hoof meal) and 05079070 (for claws and waste of tortoise shell) are examples of classifications for animal-derived “nails” or related parts.
Most unworked animal nails (hooves, claws, beaks) under HSN 05079030 attract Nil GST. However, items like Ivory (05071010) are subject to 5% GST. These rates were effective from July 1, 2017.
Nailing Machines: Tools of the Trade
If “nail” refers to machinery that uses or drives nails, such as a nailing machine, it falls under a different HSN chapter altogether.
- 8465: This heading covers “Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.”
- Specific sub-codes like 84659400 (for bending or assembling machines) or 84651000 (for machines that can carry out different types of machining operations) could apply depending on the machine’s specific function.
- 84633040: For “Nail-making machine” specifically designed to produce nails.
The GST rate for nailing machines and similar machine tools is typically 18%, effective from July 1, 2017.
Manicure or Pedicure Instruments (Including Nail Files): Beauty Tools
For “nail” as in fingernails or toenails, and tools used for their care, these fall under articles of cutlery.
- 8214: This heading covers “Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files).”
- Specific sub-codes like 82142090 and 82142010 cover manicure or pedicure sets and instruments, including nail files.
The GST rate for manicure or pedicure instruments (including nail files) is 18%, effective from July 1, 2017 (with a rate revision on November 15, 2017, maintaining 18%).
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