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 purposes. With HSN Sub Chapter 3405, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Footwear creams.

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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

34

HSN Code

3405

HSN 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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3405

Following tariff HSN codes fall under Footwear creams.

Tariff HSN

34051000

Description

Polishes, creams and similar preparations for footwear or leather

Tariff HSN

34052000

Description

Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work

Tariff HSN

34053000

Description

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

Tariff HSN

34054000

Description

Scouring pastes and powders and other scouring preparations

Tariff HSN

34059010

Description

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

Tariff HSN

34059090

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 3405 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

₹92 Cr

−4.65% vs FY 2023-24

0.0025% of India’s total exports

India’s Imports

FY 2024-25

₹257 Cr

+12.88% vs FY 2023-24

0.0042% of India’s total imports

Trade Balance

FY 2024-25

−₹165 Cr

Trade Deficit

Surplus rank #758 of 1233 subchapters

% of Chapter 34

FY 2024-25

1.01%

Share of Chapter 34’s total exports in FY 2024-25

Import side: 2.07% of Chapter 34’s imports

Rank Within Chapter 34

FY 2024-25

#6 of 7

Position by export value among subchapters in Chapter 34

Import-side rank: #5 of 7

At a glance

6.43%

Export CAGR

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

#837

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+28.01%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.01%

Contribution to Ch. 34

Share of Chapter 34 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #798

Balance

−98.07

Exports

63.49 ₹ Cr

0.0028% share

— YoY

1.47% of Ch. 34

Imports

161.56 ₹ Cr

0.0045% share

— YoY

2.50% of Ch. 34

FY 2019-20 Exp. Rank #812

Balance

−99.66

Exports

60.54 ₹ Cr

0.0027% share

−4.65% YoY

1.36% of Ch. 34

Imports

160.20 ₹ Cr

0.0048% share

−0.84% YoY

2.64% of Ch. 34

FY 2020-21 Exp. Rank #808

Balance

−64.83

Exports

61.69 ₹ Cr

0.0029% share

+1.90% YoY

1.18% of Ch. 34

Imports

126.52 ₹ Cr

0.0043% share

−21.02% YoY

1.85% of Ch. 34

FY 2021-22 Exp. Rank #817

Balance

−107.04

Exports

78.97 ₹ Cr

0.0025% share

+28.01% YoY

1.23% of Ch. 34

Imports

186.01 ₹ Cr

0.0041% share

+47.02% YoY

1.96% of Ch. 34

FY 2022-23 Exp. Rank #817

Balance

−141.47

Exports

90.61 ₹ Cr

0.0025% share

+14.74% YoY

1.22% of Ch. 34

Imports

232.08 ₹ Cr

0.0040% share

+24.77% YoY

2.12% of Ch. 34

FY 2023-24 Exp. Rank #809

Balance

−131.20

Exports

96.80 ₹ Cr

0.0027% share

+6.83% YoY

1.17% of Ch. 34

Imports

228.00 ₹ Cr

0.0041% share

−1.76% YoY

2.31% of Ch. 34

FY 2024-25 Exp. Rank #837

Balance

−165.06

Exports

92.30 ₹ Cr

0.0025% share

−4.65% YoY

1.01% of Ch. 34

Imports

257.36 ₹ Cr

0.0042% share

+12.88% YoY

2.07% of Ch. 34

CAGR · 7-Year

Exports

6.43% /yr

Imports

8.07% /yr

Consistently Deficit
Chapter 34 total

reference, FY 2024-25

Export

₹9,110.16 Cr

Import

₹12,455.40 Cr

Trade Balance

−3,345.24

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3405 ranks #837 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3405 and GST compliance.

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.

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