Nails HSN Code for GST Filing
Nails are small but important fastening items used in construction , carpentry, furniture making and hardware trade . They are usually made from iron or steel and supplied in many sizes and finishes.
Using the correct nails HSN code helps hardware traders, builders and manufacturers charge the right GST rate and keep their purchase and sales records clear.
What is the HSN Code for Iron and Steel Nails?
Iron and steel nails are grouped under the heading that covers nails, tacks, drawing pins and similar articles of iron or steel. The same heading also includes corrugated nails and staples that are used in wood work.
Different eight digit codes under this heading may describe nails by type or use, but for many small and medium traders the common heading with a proper description and rate is accepted for regular billing.
Nails HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 15 |
| Section Title | Guide to HSN Section 15 |
| Section Description | BASE METAL & ARTICLES OF BASE METAL |
| Chapter | |
|---|---|
| Chapter No | 73 |
| Chapter Title | Articles Made of Iron/Steel |
| Chapter Description | Articles of iron or steel |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 7317 | Nails, Tacks, Drawing Pins, Staples & Similar Articles | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 73170011 | Nails (For Animal Shoes) | 12% |
| 73170012 | Nails for Heel Strips | 18% |
| 73170013 | Iron or Steel Wire Nails | 18% |
| 73170019 | Other Iron or Steel Nails | 18% |
| 73170021 | Iron or Steel Dog Spikes | 18% |
| 73170029 | Other Iron or Steel Spikes | 18% |
| 73170030 | Iron or Steel Tacks | 18% |
| 73170091 | Staples and Drawing Pins | 18% |
| 73170099 | Other Iron or Steel Articles | 18% |
* GST rates are indicative and may change as per latest government notifications.
How Do Different Types of Nails Get Classified Under HSN Code?
In practice, nails are usually grouped by material and form. Standard wire nails, panel pins and masonry nails all stay under the same nails heading, while screws, bolts and nuts fall under a different fastener heading.
Stainless steel nails, galvanized nails or coated nails also remain within the nails heading because their basic nature as nails does not change. Only if the item changes to a different fastener type, such as screws or rivets, does the HSN heading change.
If you trade in both nails and other fasteners, it is a good idea to create separate item groups in your accounting software for nails, screws, bolts and similar items, each mapped to its correct HSN.
Why Do Iron Nails and Steel Nails Have Separate HSN Codes?
Within the nails heading, tariff entries may distinguish products by material or special features. This allows policy makers to adjust duty or GST treatment for specific segments such as stainless steel or special purpose nails if required.
For everyday GST work, the main focus is to keep nails under the correct nails heading and apply the right slab, which is generally 18%. Any finer classification at eight digit level is more important for large manufacturers and importers.
If you deal in special industrial nails that come under a unique code, you should keep the packing or technical sheet from the manufacturer as support for your classification.
How to Ensure Accurate HSN Code Classification for Nails in GST?
List all nail items you sell, such as common iron nails, steel panel pins, masonry nails and concrete nails and group them under a nails category in your inventory .
Assign the nails HSN code and the 18% GST rate to this category in your billing software so that every sale invoice carries the correct details automatically.
Review the HSN wise summary in GSTR one to confirm that turnover from nails appears under the nails heading and not mixed with other hardware items like hinges or tools.
If tax officers raise any query on your classification, you can show purchase invoices from manufacturers or distributors that mention the same nails HSN code as support.
Conclusion
Nails HSN code places iron and steel nails, tacks and similar fasteners in a single fastener heading. These products usually carry an 18% GST slab in line with other common hardware items made of iron and steel.
By mapping all nail items to the correct HSN, charging 18% on sales and checking HSN wise returns regularly, hardware traders and construction suppliers can keep their GST compliance strong and simple.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for nails?
Nails of iron or steel, including tacks and drawing pins, are generally classified under the nails heading in the tariff, which is used for GST purposes as well.
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How is the GST rate applied to iron and steel nails?
Iron and steel nails are usually taxed at 18% under GST, in line with many other iron and steel hardware items, unless a specific notification provides a different rate.
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Are all types of nails classified under the same HSN code?
Most common nails such as wire nails, panel pins and masonry nails fall under the same nails heading, while other fasteners like screws, bolts and nuts use a separate heading.
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Why do iron nails and steel nails sometimes have separate sub classifications?
At eight digit level the tariff can separate nails by material or special use, which helps policy makers adjust duty or rate for a particular group without changing the main heading.
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How do I file the HSN code for nails in GST returns?
Set the nails HSN code in your item master and ensure every invoice for nails uses that code. The GST portal will then group these supplies under the correct heading in the HSN wise summary.