--- title: "HSN Code for Polishes and Creams for Shoes and Leather | HSN 34052000 GST Rate" description: "Find HSN and GST Rates for 34052000 related to Polishes and Creams for Shoes and Leather with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-34052000/" --- # HSN Code 34052000: Polishes and Creams for Shoes and Leather - [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 the maintenance of wooden furniture, floors or other wood work | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 34052000 ? It includes Polishes and Creams for Shoes and Leather ### Does packaging or labelling change the GST for 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. ### Any common misclassification issue with Polishes and Creams for Shoes and Leather? 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 Polishes and Creams for Shoes and Leather is sold with other items? 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). ### How much GST applies to Polishes and Creams for Shoes and Leather? Under HSN 34052000, Polishes and Creams for Shoes and Leather attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Polishes and Creams for Shoes and Leather? 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 34052000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8 Cr (+13.59% YoY) — 0.0002% of India's total exports - Imports: ₹1 Cr (−50.71% YoY) — 0.0000% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3505 of 12657 HSN codes - Share of Sub-Chapter 3405: 9.14% of its exports; import side 0.40% - Rank within Sub-Chapter 3405: #5 of 6 by export value; import-side #6 ### Key metrics - Export CAGR: 3.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5992 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +81.65% in FY 2021-22 - Contribution to Sub-Ch. 3405: 9.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 34052000 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 | 6.70 | 0.0003% | — | 10.55% | 3.87 | 0.0001% | — | 2.40% | +2.83 | #5489 | | FY 2019-20 | 8.81 | 0.0004% | +31.49% | 14.55% | 2.43 | 0.0001% | −37.21% | 1.52% | +6.38 | #5178 | | FY 2020-21 | 6.05 | 0.0003% | −31.33% | 9.81% | 1.83 | 0.0001% | −24.69% | 1.45% | +4.22 | #5697 | | FY 2021-22 | 10.99 | 0.0004% | +81.65% | 13.92% | 1.77 | 0.0000% | −3.28% | 0.95% | +9.22 | #5355 | | FY 2022-23 | 6.59 | 0.0002% | −40.04% | 7.27% | 3.86 | 0.0001% | +118.08% | 1.66% | +2.73 | #6156 | | FY 2023-24 | 7.43 | 0.0002% | +12.75% | 7.68% | 2.11 | 0.0000% | −45.34% | 0.93% | +5.32 | #6086 | | FY 2024-25 | 8.44 | 0.0002% | +13.59% | 9.14% | 1.04 | 0.0000% | −50.71% | 0.40% | +7.40 | #5992 | - CAGR (7-year): exports 3.92%/yr, imports -19.67%/yr (consistently Surplus) ## Key trade insights: HSN Code 34052000 export-import analysis ### Consistent export growth: 3.92% CAGR over 7 years India's exports under HSN Code 34052000 have grown at a compound annual rate of 3.92% over 7 fiscal years, rising from ₹6.70 Crore in FY 2018-19 to ₹8.44 Crore in FY 2024-25. ### HSN Code 34052000 ranked #5992 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 34052000 ranks #5992 out of 12657 HSN codes by total export value. Within Sub-Chapter 3405, it ranks #5 of 6. By trade surplus, it ranks #3505 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 34052000 exports The strongest single-year export movement for HSN Code 34052000 was recorded in FY 2021-22, when exports surged by 81.65% over the prior year. ### India maintains a trade surplus of ₹7.40 Crore in HSN Code 34052000 goods In FY 2024-25, India's exports of ₹8.44 Cr exceeded imports of ₹1.04 Cr, resulting in a trade surplus of ₹7.40 Crore — ranking #3505 of 12657 by surplus magnitude. ### Import growth of -19.67% CAGR signals stable import dependency for Polishes and Creams for Shoes and Leather India's imports under HSN Code 34052000 have grown at -19.67% CAGR, reaching ₹1.04 Crore in FY 2024-25. ### HSN Code 34052000 contributes 9.14% of Sub-Chapter 3405 exports — ranked #5 Among the 6 HSN codes under Sub-Chapter 3405, HSN Code 34052000 ranks #5 by export value — accounting for 9.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.40% share (rank #6). ## 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](https://busy.in/hsn/hsn-34051000/) | ₹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 (this hsn code) | ₹8 Cr | | #6 | [HSN Code 34053000: Coachwork Polishes & Similar Preparations: Excluding Metal Polishes](https://busy.in/hsn/hsn-34053000/) | ₹2 Cr |