---
title: "HSN Code for Footwear polishes | HSN 34051000 GST Rate"
description: "Find HSN and GST Rates for 34051000 related to Footwear polishes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-34051000/"
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# HSN Code 34051000: Footwear polishes

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 34: Soap, Washing Preparations, Waxes](https://busy.in/hsn/chapter-34/)
- [Sub-chapter 3405: Footwear creams](https://busy.in/hsn/sub-chapter-3405/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Polishes, creams and similar preparations for footwear or leather | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 34051000 ?

It includes Footwear polishes

### Any common misclassification issue with 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.

### How should mixed supplies be billed when Footwear polishes is sold with other items?

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).

### Does packaging or labelling change the GST for Footwear polishes?

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.

### How much GST applies to Footwear polishes?

Under HSN 34051000, Footwear polishes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Footwear polishes?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Footwear polishes?

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.

## India's trade performance: HSN Code 34051000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹24 Cr (+9.01% YoY) — 0.0007% of India's total exports
- Imports: ₹38 Cr (+26.39% YoY) — 0.0006% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9271 of 12657 HSN codes
- Share of Sub-Chapter 3405: 26.36% of its exports; import side 14.63%
- Rank within Sub-Chapter 3405: #1 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: 13.24% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4602 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +75.70% in FY 2021-22
- Contribution to Sub-Ch. 3405: 26.36% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 34051000

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. 3405 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3405 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.54 | 0.0005% | — | 18.18% | 39.02 | 0.0011% | — | 24.15% | −27.48 | #4825 |
| FY 2019-20 | 9.40 | 0.0004% | −18.54% | 15.53% | 34.71 | 0.0010% | −11.05% | 21.67% | −25.31 | #5090 |
| FY 2020-21 | 7.12 | 0.0003% | −24.26% | 11.54% | 20.38 | 0.0007% | −41.28% | 16.11% | −13.26 | #5489 |
| FY 2021-22 | 12.51 | 0.0004% | +75.70% | 15.84% | 31.33 | 0.0007% | +53.73% | 16.84% | −18.82 | #5198 |
| FY 2022-23 | 18.32 | 0.0005% | +46.44% | 20.22% | 40.56 | 0.0007% | +29.46% | 17.48% | −22.24 | #4785 |
| FY 2023-24 | 22.32 | 0.0006% | +21.83% | 23.06% | 29.78 | 0.0005% | −26.58% | 13.06% | −7.46 | #4618 |
| FY 2024-25 | 24.33 | 0.0007% | +9.01% | 26.36% | 37.64 | 0.0006% | +26.39% | 14.63% | −13.31 | #4602 |

- CAGR (7-year): exports 13.24%/yr, imports -0.60%/yr (consistently Deficit)

## Key trade insights: HSN Code 34051000 export-import analysis

### Consistent export growth: 13.24% CAGR over 7 years

India's exports under HSN Code 34051000 have grown at a compound annual rate of 13.24% over 7 fiscal years, rising from ₹11.54 Crore in FY 2018-19 to ₹24.33 Crore in FY 2024-25.

### HSN Code 34051000 ranked #4602 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 34051000 ranks #4602 out of 12657 HSN codes by total export value. Within Sub-Chapter 3405, it ranks #1 of 6. By trade surplus, it ranks #9271 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 34051000 exports

The strongest single-year export movement for HSN Code 34051000 was recorded in FY 2021-22, when exports surged by 75.70% over the prior year.

### India records a trade deficit of ₹13.31 Crore in HSN Code 34051000 goods

In FY 2024-25, India's imports of ₹37.64 Cr exceeded exports of ₹24.33 Cr, resulting in a trade deficit of ₹13.31 Crore — ranking #9271 of 12657 by surplus magnitude.

### Import growth of -0.60% CAGR signals stable import dependency for Footwear polishes

India's imports under HSN Code 34051000 have grown at -0.60% CAGR, reaching ₹37.64 Crore in FY 2024-25.

### HSN Code 34051000 contributes 26.36% of Sub-Chapter 3405 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 3405, HSN Code 34051000 ranks #1 by export value — accounting for 26.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.63% share (rank #3).

## Related HSN Codes in Sub-Chapter 3405

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 34051000: Footwear polishes (this hsn code) | ₹24 Cr |
| #2 | [HSN Code 34059010: Cleaning Preparations](https://busy.in/hsn/hsn-34059010/) | ₹21 Cr |
| #3 | [HSN Code 34054000: Scouring preparations](https://busy.in/hsn/hsn-34054000/) | ₹21 Cr |
| #4 | [HSN Code 34059090: Polishes and creams, scouring pastes \| Other](https://busy.in/hsn/hsn-34059090/) | ₹15 Cr |
| #5 | [HSN Code 34052000: Polishes and Creams for Shoes and Leather](https://busy.in/hsn/hsn-34052000/) | ₹8 Cr |
| #6 | [HSN Code 34053000: Coachwork Polishes & Similar Preparations: Excluding Metal Polishes](https://busy.in/hsn/hsn-34053000/) | ₹2 Cr |