GST rates and HSN code for Polish.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of iron or steel | Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other | 73239190 | 18% | – | 01/07/2017 | – |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other | 73239490 | 18% | – | 01/07/2017 | – | |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Ghamellas | 73239410 | 18% | – | 25/01/2018 | – | |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Enamelled | 73239200 | 18% | – | 01/07/2017 | – | |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves | 73231000 | 18% | – | 01/07/2017 | – | |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Other : Other Utensils | 73239920 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines Of Headi | 84602930 | 18% | – | 01/07/2017 | – |
| Machine Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials – Other : Grinding, Sanding Or Polishing Machines | 84659300 | 18% | – | 01/07/2017 | – | |
| Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines Of Headi | 84604019 | 18% | – | 01/07/2017 | – | |
| Machine-Tools For Working Stone, Ceramics, Concrete, Asbestos-Cement Or Like Mineral Materials Or For Cold Working Glass Grinding Or Polishing Machines | 84642000 | 18% | – | 01/07/2017 | – | |
| Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines Of Head | 8460 | 18% | – | 01/07/2017 | – | |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, <strong>polish</strong>ing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | 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, Coate | 3405 | 18% | – | 01/07/2017 | – |
| 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 | 34059010 | 18% | – | 01/07/2017 | – | |
| Aluminium and articles thereof | Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A | 76152010 | 12% | – | 15/11/2017 – 1/07/2017 | – |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives, | 68041000 | 18% | – | 01/07/2017 | – |
| Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones, And Parts Thereof, Of Natural Stone, Of Agglomerated Natural Or Artificial Abrasives, | 68042110 | 18% | – | 01/07/2017 | – | |
| Ecaussine And Other Calcareous Monumental Or Building Stone Alabaster [Other Than Marble And Travertine], Other Than Mirror Polished Stone Which Is Ready To Use | 6802 | 5% | – | 01/07/2017 | – | |
| Glass and glassware | Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked | 7005 | 18% | – | 15/11/2017 | – |
| Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked – Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Tinted | 70051010 | 18% | – | 15/11/2017 | – | |
| Iron and steel | Wire Of Iron Or Non-Alloy Steel – Not Plated Or Coated, Whether Or Not Polished : Of A Thickness Of 18 Swg And Below | 72171010 | 18% | – | 01/07/2017 | – |
The HSN code for “polish” is not a single number, as it depends heavily on the type of polish and what it is used for. The Harmonized System of Nomenclature (HSN) classifies these products based on their chemical composition and application, making it essential to identify the right category for GST compliance.
Most polishes, creams, and similar preparations fall under Chapter 34, which is for “Soap, organic surface-active agents… polishing or scouring preparations.” For example, preparations for footwear or leather are classified under 34051000, while polishes for wooden furniture have the HSN code 34052000. Both of these and many other polishes within HSN code 3405 have a GST rate of 18%. This rate has been in place since July 1, 2017.
It’s also important to note that “polish” can refer to more than just cleaning products. For example, machines designed for polishing metal or other materials are classified under a different HSN chapter altogether, such as 8460 or 8464, and also have an 18% GST rate. This highlights the importance of correctly identifying the product’s function to determine its HSN code.
The HSN code for shoe polish and other preparations for footwear or leather is 34051000.
The GST rate for shoe polish is 18%.
The GST rate for furniture polish is 18%.
Polished glass is classified under a different HSN chapter, for example, 7005, with an 18% GST rate.
The HSN system classifies items based on their material and function, so different types of polishes and polishing-related products have unique codes to ensure accurate taxation.
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