--- title: "HSN Code for Manicure & Pedicure Sets: Nail Cutters and Instruments | HSN 82142010 GST Rate" description: "Find HSN and GST Rates for 82142010 related to Manicure & Pedicure Sets: Nail Cutters and Instruments with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-82142010/" --- # HSN Code 82142010: Manicure & Pedicure Sets: Nail Cutters and Instruments - [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/) - [Chapter 82: Base Metal Tools & Cutlery](https://busy.in/hsn/chapter-82/) - [Sub-chapter 8214: Cutlery & manicure instruments](https://busy.in/hsn/sub-chapter-8214/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Manicure or pedicure sets and instruments (including nail files) : Nail cutters | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 82142010 ? It includes Assorted Articles with Precious Metal Plating (Retail Sets) ### Do e‑way bill and e‑invoice apply for Manicure & Pedicure Sets: Nail Cutters and Instruments? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Manicure & Pedicure Sets: Nail Cutters and Instruments? Under HSN 82142010, Manicure & Pedicure Sets: Nail Cutters and Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Manicure & Pedicure Sets: Nail Cutters and Instruments? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Manicure & Pedicure Sets: Nail Cutters and Instruments? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Manicure & Pedicure Sets: Nail Cutters and Instruments is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Manicure & Pedicure Sets: Nail Cutters and Instruments; Nil for exempt items if applicable). ## India's trade performance: HSN Code 82142010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+593.18% YoY) — 0.0001% of India's total exports - Imports: ₹39 Cr (−3.81% YoY) — 0.0006% of India's total imports - Trade balance: −₹36 Cr (Deficit); surplus rank #9988 of 12657 HSN codes - Share of Sub-Chapter 8214: 6.34% of its exports; import side 31.38% - Rank within Sub-Chapter 8214: #3 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: -9.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7183 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +593.18% in FY 2024-25 - Contribution to Sub-Ch. 8214: 6.34% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 82142010 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8214 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8214 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.64 | 0.0002% | — | 9.75% | 19.59 | 0.0005% | — | 27.05% | −13.95 | #5709 | | FY 2019-20 | 2.07 | 0.0001% | −63.30% | 4.78% | 17.75 | 0.0005% | −9.39% | 24.71% | −15.68 | #6890 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −65.22% | 1.57% | 17.97 | 0.0006% | +1.24% | 26.01% | −17.25 | #7940 | | FY 2021-22 | 4.57 | 0.0001% | +534.72% | 7.40% | 28.72 | 0.0006% | +59.82% | 29.45% | −24.15 | #6461 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −83.15% | 1.56% | 28.65 | 0.0005% | −0.24% | 29.06% | −27.88 | #8319 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −42.86% | 1.01% | 40.15 | 0.0007% | +40.14% | 34.82% | −39.71 | #8903 | | FY 2024-25 | 3.05 | 0.0001% | +593.18% | 6.34% | 38.62 | 0.0006% | −3.81% | 31.38% | −35.57 | #7183 | - CAGR (7-year): exports -9.74%/yr, imports 11.98%/yr (consistently Deficit) ## Key trade insights: HSN Code 82142010 export-import analysis ### Export decline: -9.74% CAGR over 7 years India's exports under HSN Code 82142010 have declined at a compound annual rate of -9.74% over 7 fiscal years, falling from ₹5.64 Crore in FY 2018-19 to ₹3.05 Crore in FY 2024-25. ### HSN Code 82142010 ranked #7183 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 82142010 ranks #7183 out of 12657 HSN codes by total export value. Within Sub-Chapter 8214, it ranks #3 of 6. By trade surplus, it ranks #9988 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 82142010 exports The strongest single-year export movement for HSN Code 82142010 was recorded in FY 2024-25, when exports surged by 593.18% over the prior year. ### India records a trade deficit of ₹35.57 Crore in HSN Code 82142010 goods In FY 2024-25, India's imports of ₹38.62 Cr exceeded exports of ₹3.05 Cr, resulting in a trade deficit of ₹35.57 Crore — ranking #9988 of 12657 by surplus magnitude. ### Import growth of 11.98% CAGR signals rising demand for Manicure & Pedicure Sets: Nail Cutters and Instruments India's imports under HSN Code 82142010 have grown at 11.98% CAGR, reaching ₹38.62 Crore in FY 2024-25. ### HSN Code 82142010 contributes 6.34% of Sub-Chapter 8214 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 8214, HSN Code 82142010 ranks #3 by export value — accounting for 6.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 31.38% share (rank #2). ## Related HSN Codes in Sub-Chapter 8214 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 82141010: Paper Knives/Pencil Sharpeners](https://busy.in/hsn/hsn-82141010/) | ₹24 Cr | | #2 | [HSN Code 82142090: Agricultural, Horticultural & Forestry Hand Tools](https://busy.in/hsn/hsn-82142090/) | ₹20 Cr | | #3 | HSN Code 82142010: Manicure & Pedicure Sets: Nail Cutters and Instruments (this hsn code) | ₹3 Cr | | #4 | [HSN Code 82149090: Other cutlery items and parts thereof \| Other](https://busy.in/hsn/hsn-82149090/) | ₹1 Cr | | #5 | [HSN Code 82141090: Paper Knife/Letter Opener/Eraser/Pencil Sharpener Blades](https://busy.in/hsn/hsn-82141090/) | < ₹1 Crore | | #6 | [HSN Code 82149010: Other \| Chocolate And Chocolate Products](https://busy.in/hsn/hsn-82149010/) | < ₹1 Crore |