HSN Codes chevron_right Section 06 chevron_right Chapter 34 chevron_right Sub Chapter 3405

Explore other subchapters under Chapter 34

3405 HSN Code: 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.

Find The Right HSN & Bill Faster With BUSY



file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Business Owners
star 4.6 Rated on Google

New GST Rate for HSN Code 3405

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

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 3405

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

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.


file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Business Owners
star 4.6 ★ Rated on Google
experiment id: lead-form-no-email v1

Case Laws Related to Sub Chapter 3405

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)

FAQs for Sub Chapter 3405

What products are classified under HSN 3405

It includes Footwear creams

If I repair and return Footwear creams, how should I charge GST?

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.

What misclassification mistakes happen with Footwear creams?

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.

Does packaging or branding change how GST applies to Footwear creams?

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.

What are the e‑way bill and e‑invoice points while moving Footwear creams?

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.

How do I bill a kit or combo that includes Footwear creams?

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.

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.

Explore More HSN Codes from Chapter 34 expand_more

Explore other subchapters under Chapter 34