What products are classified under HSN 34051000 ?
It includes Footwear polishes
HSN Code 34051000 represents Footwear polishes under GST classification. This code helps businesses identify Footwear polishes correctly for billing, taxation, and trade. With HSN Code 34051000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Footwear polishes.
HSN Code 34051000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster | 3405 | Polishes and creams, for footwear, furniture,floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding,felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 | Polishes, creams and similar preparations for footwear or leather | 9% | 9% | 18% | 0% |
Description of goods
Polishes, creams and similar preparations for footwear or leather
Chapter
34 – Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster
Sub Chapter
3405 – Polishes and creams, for footwear, furniture,floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding,felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
Footwear polishes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work | |
| Polishes and similar preparations for coach-work, other than metal polishes | |
| Scouring pastes and powders and other scouring preparations | |
| Other : Polishes and compositions for application to metal including diamond polishing powder or paste | |
| Other : Other |
Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work
Polishes and similar preparations for coach-work, other than metal polishes
Scouring pastes and powders and other scouring preparations
Other : Polishes and compositions for application to metal including diamond polishing powder or paste
Other : Other
It includes Footwear polishes
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Footwear polishes; Nil for exempt items if applicable).
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 34051000, Footwear polishes attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.