An effective electrochemical sensor utilizing the superior electrocatalytic activity of SmNiO@BN nanocomposite is presented for the sensitive determination of Acetaminophen. In this study, SmNiO@BN-based nanocomposite was synthesized and characterized by FT-IR, XRD, RAMAN, XPS, SEM, TEM, and AFM analysis to inspect the structural and morphological constitution. TEM image revealed excellent morphology of hexagonal BN and synthesized nanocomposite. The electrochemical behavior of Acetaminophen on the surface of a modified GCE was studied using CV, DPV, and EIS. SmNiO@BN modified GCE has a synergistically catalytic effect for the oxidation of Acetaminophen attributed to its large surface area, more active sites, rapid charge transfer, and abundance of defects. The proposed electrochemical sensing platform for Acetaminophen detection has high selectivity, low LOD (0.43 µM), a wide linear range (0.5–13,000 µM), and a short reaction time. Modified GCE is useful for Acetaminophen detection in the real sample.