What products are classified under HSN 34052000 ?
It includes Polishes and Creams for Shoes and Leather
HSN Code 34052000 represents Polishes and Creams for Shoes and Leather under GST classification. This code helps businesses identify Polishes and Creams for Shoes and Leather correctly for billing, taxation, and trade. With HSN Code 34052000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Polishes and Creams for Shoes and Leather.
HSN Code 34052000 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 the maintenance of wooden furniture, floors or other wood work | 9% | 9% | 18% | 0% |
Description of goods
Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work
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
Polishes and Creams for Shoes and Leather does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Polishes, creams and similar preparations for footwear or leather | |
| 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 footwear or leather
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 Polishes and Creams for Shoes and Leather
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.
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 Polishes and Creams for Shoes and Leather; Nil for exempt items if applicable).
Under HSN 34052000, Polishes and Creams for Shoes and Leather attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.