--- title: "3405 HSN Code | HSN Code for Footwear creams in India" description: "Know more about 3405 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3405 covering Footwear creams." canonical: "https://busy.in/hsn/sub-chapter-3405/" --- # HSN Sub-chapter 3405: Footwear creams 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 Part of [Chapter 34: Soap, Washing Preparations, Waxes](https://busy.in/hsn/chapter-34/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 34051000 | [Footwear polishes](https://busy.in/hsn/hsn-34051000/) | | 34052000 | [Polishes and Creams for Shoes and Leather](https://busy.in/hsn/hsn-34052000/) | | 34053000 | [Coachwork Polishes & Similar Preparations: Excluding Metal Polishes](https://busy.in/hsn/hsn-34053000/) | | 34054000 | [Scouring preparations](https://busy.in/hsn/hsn-34054000/) | | 34059010 | [Cleaning Preparations](https://busy.in/hsn/hsn-34059010/) | | 34059090 | [Polishes and creams, scouring pastes \| Other](https://busy.in/hsn/hsn-34059090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 3405 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹92 Cr (−4.65% YoY) — 0.0025% of India's total exports - Imports: ₹257 Cr (+12.88% YoY) — 0.0042% of India's total imports - Trade balance: −₹165 Cr (Deficit); surplus rank #758 of 1233 sub-chapters - Share of Chapter 34: 1.01% of its exports; import side 2.07% - Rank within Chapter 34: #6 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: 6.43% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #837 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +28.01% in FY 2021-22 - Contribution to Ch. 34: 1.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3405 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 Ch. 34 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 34 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 63.49 | 0.0028% | — | 1.47% | 161.56 | 0.0045% | — | 2.50% | −98.07 | #798 | | FY 2019-20 | 60.54 | 0.0027% | −4.65% | 1.36% | 160.20 | 0.0048% | −0.84% | 2.64% | −99.66 | #812 | | FY 2020-21 | 61.69 | 0.0029% | +1.90% | 1.18% | 126.52 | 0.0043% | −21.02% | 1.85% | −64.83 | #808 | | FY 2021-22 | 78.97 | 0.0025% | +28.01% | 1.23% | 186.01 | 0.0041% | +47.02% | 1.96% | −107.04 | #817 | | FY 2022-23 | 90.61 | 0.0025% | +14.74% | 1.22% | 232.08 | 0.0040% | +24.77% | 2.12% | −141.47 | #817 | | FY 2023-24 | 96.80 | 0.0027% | +6.83% | 1.17% | 228.00 | 0.0041% | −1.76% | 2.31% | −131.20 | #809 | | FY 2024-25 | 92.30 | 0.0025% | −4.65% | 1.01% | 257.36 | 0.0042% | +12.88% | 2.07% | −165.06 | #837 | - CAGR (7-year): exports 6.43%/yr, imports 8.07%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3405 export-import analysis ### Consistent export growth: 6.43% CAGR over 7 years India's exports under HSN Sub-Chapter 3405 have grown at a compound annual rate of 6.43% over 7 fiscal years, rising from ₹63.49 Crore in FY 2018-19 to ₹92.30 Crore in FY 2024-25. ### HSN Sub-Chapter 3405 ranked #837 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3405 ranks #837 out of 1233 sub-chapters by total export value. Within Chapter 34, it ranks #6 of 7. By trade surplus, it ranks #758 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3405 exports The strongest single-year export movement for HSN Sub-Chapter 3405 was recorded in FY 2021-22, when exports surged by 28.01% over the prior year. ### India records a trade deficit of ₹165.06 Crore in HSN Sub-Chapter 3405 goods In FY 2024-25, India's imports of ₹257.36 Cr exceeded exports of ₹92.30 Cr, resulting in a trade deficit of ₹165.06 Crore — ranking #758 of 1233 by surplus magnitude. ### Import growth of 8.07% CAGR signals stable import dependency for Footwear creams India's imports under HSN Sub-Chapter 3405 have grown at 8.07% CAGR, reaching ₹257.36 Crore in FY 2024-25. ### HSN Sub-Chapter 3405 contributes 1.01% of Chapter 34 exports — ranked #6 Among the 7 sub-chapters under Chapter 34, HSN Sub-Chapter 3405 ranks #6 by export value — accounting for 1.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.07% share (rank #5). ## Related Sub-Chapters in Chapter 34 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 3402: Surface-active agents](https://busy.in/hsn/sub-chapter-3402/) | ₹5,472 Cr | | #2 | [HSN Sub-Chapter 3401: Soap; organic surface-active products](https://busy.in/hsn/sub-chapter-3401/) | ₹1,374 Cr | | #3 | [HSN Sub-Chapter 3406: Candles & tapers](https://busy.in/hsn/sub-chapter-3406/) | ₹824 Cr | | #4 | [HSN Sub-Chapter 3404: Artificial waxes](https://busy.in/hsn/sub-chapter-3404/) | ₹687 Cr | | #5 | [HSN Sub-Chapter 3403: lubricating preparations](https://busy.in/hsn/sub-chapter-3403/) | ₹629 Cr | | #6 | HSN Sub-Chapter 3405: Footwear creams (this hsn sub-chapter) | ₹92 Cr | | #7 | [HSN Sub-Chapter 3407: Modelling pastes and preparations](https://busy.in/hsn/sub-chapter-3407/) | ₹32 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 3401 | [Soap; organic surface-active products](https://busy.in/hsn/sub-chapter-3401/) | | 3402 | [Surface-active agents](https://busy.in/hsn/sub-chapter-3402/) | | 3403 | [lubricating preparations](https://busy.in/hsn/sub-chapter-3403/) | | 3404 | [Artificial waxes](https://busy.in/hsn/sub-chapter-3404/) | | 3406 | [Candles & tapers](https://busy.in/hsn/sub-chapter-3406/) | | 3407 | [Modelling pastes and preparations](https://busy.in/hsn/sub-chapter-3407/) |