Nail Cutter HSN Code

Understanding the Nail Cutter HSN Code

Nail cutters are small yet indispensable tools found in nearly every household and personal grooming kit. These seemingly simple implements fall into a specific category within the Harmonized System of Nomenclature (HSN), which is crucial for businesses involved in their manufacturing, import, export, or retail in India. Understanding the correct HSN code and the applicable Goods and Services Tax (GST) rate ensures compliance and smooth commercial transactions.

The HSN system provides a universal language for classifying goods, facilitating international trade and simplifying taxation. For a product like a nail cutter, its classification hinges on its material and its precise function as a personal grooming instrument.

Identifying the HSN Code for Nail Cutters

Nail cutters are classified under Chapter 82 – Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. This chapter is dedicated to various hand tools and articles of cutlery made from base metals.

Specifically, nail cutters fall under the heading:

• 8214: 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).

Within this heading, the most appropriate sub-heading for nail cutters is:

• 821420: Manicure or pedicure sets and instruments (including nail files).
  • And finally, the most precise HSN code for a standalone nail cutter is 82142010: Nail cutters.

The provided data clearly lists “Nail Cutters” under this HSN, confirming its classification.

It is important to differentiate a nail cutter from other “cutter” related items that appear in the data but are not relevant:

• 8203: This heading covers “Files, Rasps, Pliers (Including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe-Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools.” While these are “cutters” or “tools,” they are distinct from a nail cutter’s specific function for personal grooming.
• 84633040 (Nail Making Machine): This is machinery for industrial nail production, not a hand tool for cutting nails.
• 84332000 (Mowers, including Cutter Bars): These are agricultural machines.
• 8430 (Coal or Rock Cutters): These are heavy-duty mining or construction machinery.
• 33049920 (Nail Polish or Lacquers): This refers to cosmetic preparations, not the tool.

The classification under 82142010 directly reflects the nail cutter’s primary use in manicure and pedicure.

Understanding the GST Rate for Nail Cutters

The Goods and Services Tax (GST) rate for Nail Cutters, classified under HSN code 8214, is 12%.

This 12% GST rate applies to “Manicure or pedicure sets and instruments (including nail files)” and has been consistently applied since the implementation of GST on July 1, 2017 (with a rate revision on November 15, 2017, also confirming 18% for other categories under 8214 but maintaining 12% for manicure instruments).

For businesses dealing with nail cutters, this means:

• When purchasing nail cutters from suppliers, they generally pay 12% GST.
• When selling nail cutters to consumers, they collect 12% GST.
• They can avail Input Tax Credit (ITC) on the GST paid on their purchases.