HSN Code 34052000: 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 or export of Polishes and Creams for Shoes and Leather.

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Description of Goods for HSN Code 34052000

HSN Code 34052000 relates to the following description.

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 34052000 not include?

Polishes and Creams for Shoes and Leather does not include products with the following descriptions.

Polishes and similar preparations for coach-work, other than metal polishes

Other : Polishes and compositions for application to metal including diamond polishing powder or paste

India’s Trade Performance — HSN Code 34052000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹8 Cr

+13.59% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

₹1 Cr

−50.71% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹7 Cr

Trade Surplus

Surplus rank #3505 of 12657 HSN codes

% of Sub-Chapter 3405

FY 2024-25

9.14%

Share of Sub-Chapter 3405’s total exports in FY 2024-25

Import side: 0.40% of Sub-Chapter 3405’s imports

Rank Within Sub-Chapter 3405

FY 2024-25

#5 of 6

Position by export value among HSN codes in Sub-Chapter 3405

Import-side rank: #6 of 6

At a glance

3.92%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5992

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+81.65%

Peak Growth Year

FY 2021-22 · strongest single-year move

9.14%

Contribution to Sub-Ch. 3405

Share of Sub-Chapter 3405 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #5489

Balance

+2.83

Exports

6.70 ₹ Cr

0.0003% share

YoY

10.55% of Sub-Ch. 3405

Imports

3.87 ₹ Cr

0.0001% share

YoY

2.40% of Sub-Ch. 3405

FY 2019-20 Exp. Rank #5178

Balance

+6.38

Exports

8.81 ₹ Cr

0.0004% share

+31.49% YoY

14.55% of Sub-Ch. 3405

Imports

2.43 ₹ Cr

0.0001% share

−37.21% YoY

1.52% of Sub-Ch. 3405

FY 2020-21 Exp. Rank #5697

Balance

+4.22

Exports

6.05 ₹ Cr

0.0003% share

−31.33% YoY

9.81% of Sub-Ch. 3405

Imports

1.83 ₹ Cr

0.0001% share

−24.69% YoY

1.45% of Sub-Ch. 3405

FY 2021-22 Exp. Rank #5355

Balance

+9.22

Exports

10.99 ₹ Cr

0.0004% share

+81.65% YoY

13.92% of Sub-Ch. 3405

Imports

1.77 ₹ Cr

0.0000% share

−3.28% YoY

0.95% of Sub-Ch. 3405

FY 2022-23 Exp. Rank #6156

Balance

+2.73

Exports

6.59 ₹ Cr

0.0002% share

−40.04% YoY

7.27% of Sub-Ch. 3405

Imports

3.86 ₹ Cr

0.0001% share

+118.08% YoY

1.66% of Sub-Ch. 3405

FY 2023-24 Exp. Rank #6086

Balance

+5.32

Exports

7.43 ₹ Cr

0.0002% share

+12.75% YoY

7.68% of Sub-Ch. 3405

Imports

2.11 ₹ Cr

0.0000% share

−45.34% YoY

0.93% of Sub-Ch. 3405

FY 2024-25 Exp. Rank #5992

Balance

+7.40

Exports

8.44 ₹ Cr

0.0002% share

+13.59% YoY

9.14% of Sub-Ch. 3405

Imports

1.04 ₹ Cr

0.0000% share

−50.71% YoY

0.40% of Sub-Ch. 3405

CAGR · 7-Year

Exports

3.92% /yr

Imports

−19.67% /yr

Consistently Surplus
Sub-Chapter 3405 total

reference, FY 2024-25

Export

₹92.30 Cr

Import

₹257.36 Cr

Trade Balance

−165.06

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 34052000 and GST compliance.

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.

Important Disclaimer

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.