--- title: "HSN Code for Polishes and creams, scouring pastes | Other | HSN 34059090 GST Rate" description: "Find HSN and GST Rates for 34059090 related to Polishes and creams, scouring pastes | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-34059090/" --- # HSN Code 34059090: Polishes and creams, scouring pastes | Other - [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 | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 34059090 ? It includes Polishes and creams, scouring pastes | Other ### How should mixed supplies be billed when Polishes and creams, scouring pastes / Other 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, scouring pastes / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Polishes and creams, scouring pastes / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Polishes and creams, scouring pastes / Other? 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. ### Can we claim ITC on inputs used to trade Polishes and creams, scouring pastes / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Polishes and creams, scouring pastes / Other? 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 Polishes and creams, scouring pastes / Other? Under HSN 34059090, Polishes and creams, scouring pastes / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 34059090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (−6.36% YoY) — 0.0004% of India's total exports - Imports: ₹136 Cr (+15.45% YoY) — 0.0022% of India's total imports - Trade balance: −₹121 Cr (Deficit); surplus rank #10954 of 12657 HSN codes - Share of Sub-Chapter 3405: 16.75% of its exports; import side 53.03% - Rank within Sub-Chapter 3405: #4 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: 10.38% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5215 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +85.26% in FY 2022-23 - Contribution to Sub-Ch. 3405: 16.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 34059090 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 | 8.55 | 0.0004% | — | 13.47% | 73.19 | 0.0020% | — | 45.30% | −64.64 | #5184 | | FY 2019-20 | 9.21 | 0.0004% | +7.72% | 15.21% | 89.26 | 0.0027% | +21.96% | 55.72% | −80.05 | #5110 | | FY 2020-21 | 9.97 | 0.0005% | +8.25% | 16.16% | 75.86 | 0.0026% | −15.01% | 59.96% | −65.89 | #5084 | | FY 2021-22 | 13.23 | 0.0004% | +32.70% | 16.75% | 105.44 | 0.0023% | +38.99% | 56.69% | −92.21 | #5124 | | FY 2022-23 | 24.51 | 0.0007% | +85.26% | 27.05% | 123.67 | 0.0022% | +17.29% | 53.29% | −99.16 | #4437 | | FY 2023-24 | 16.51 | 0.0005% | −32.64% | 17.06% | 118.21 | 0.0021% | −4.42% | 51.85% | −101.70 | #5033 | | FY 2024-25 | 15.46 | 0.0004% | −6.36% | 16.75% | 136.47 | 0.0022% | +15.45% | 53.03% | −121.01 | #5215 | - CAGR (7-year): exports 10.38%/yr, imports 10.94%/yr (consistently Deficit) ## Key trade insights: HSN Code 34059090 export-import analysis ### Consistent export growth: 10.38% CAGR over 7 years India's exports under HSN Code 34059090 have grown at a compound annual rate of 10.38% over 7 fiscal years, rising from ₹8.55 Crore in FY 2018-19 to ₹15.46 Crore in FY 2024-25. ### HSN Code 34059090 ranked #5215 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 34059090 ranks #5215 out of 12657 HSN codes by total export value. Within Sub-Chapter 3405, it ranks #4 of 6. By trade surplus, it ranks #10954 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 34059090 exports The strongest single-year export movement for HSN Code 34059090 was recorded in FY 2022-23, when exports surged by 85.26% over the prior year. ### India records a trade deficit of ₹121.01 Crore in HSN Code 34059090 goods In FY 2024-25, India's imports of ₹136.47 Cr exceeded exports of ₹15.46 Cr, resulting in a trade deficit of ₹121.01 Crore — ranking #10954 of 12657 by surplus magnitude. ### Import growth of 10.94% CAGR signals rising demand for Polishes and creams, scouring pastes | Other India's imports under HSN Code 34059090 have grown at 10.94% CAGR, reaching ₹136.47 Crore in FY 2024-25. ### HSN Code 34059090 contributes 16.75% of Sub-Chapter 3405 exports — ranked #4 Among the 6 HSN codes under Sub-Chapter 3405, HSN Code 34059090 ranks #4 by export value — accounting for 16.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 53.03% share (rank #1). ## 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 (this hsn code) | ₹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 |