What products are classified under HSN 3405
It includes Footwear creams
HSN Sub Chapter 3405 represents Footwear creams under GST classification. This code helps businesses identify Footwear creams correctly for billing, taxation, and trade. With HSN Sub Chapter 3405, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Footwear creams.
GST Rate for Footwear creams under HSN Code 3405. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 34 | 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 | 18% | 18% |
Chapter: 34
Description: 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
Following Tariff HSN code falls under Footwear creams:
| Tariff HSN | Description |
|---|---|
| Polishes, creams and similar preparations for footwear or leather | |
| Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work | |
| 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, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work
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
| Order Number | Description |
|---|---|
| Xtracare Products Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. K. Suresh (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Ginni Filaments Ltd. (AAR (Authority For Advance Ruling), Gujarat) |
Xtracare Products Private Limited (AAR (Authority For Advance Ruling), Karnataka)
M/S. K. Suresh (AAR (Authority For Advance Ruling), Tamil Nadu)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Ginni Filaments Ltd. (AAR (Authority For Advance Ruling), Gujarat)
It includes Footwear creams
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Footwear creams is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
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.