What products are classified under HSN 37011010 ?
It includes X-ray photographic plates – Medical
HSN Code 37011010 represents X-ray photographic plates – Medical under GST classification. This code helps businesses identify X-ray photographic plates – Medical correctly for billing, taxation, and trade. With HSN Code 37011010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of X-ray photographic plates – Medical.
HSN Code 37011010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 37 | Photographic or cinematographic goods | 3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print-film in the flat, sensitised, unexposed, whether or not in packs | For X-ray : Medical | 6% | 6% | 12% | 0% |
Description of goods
For X-ray : Medical
Chapter
37 – Photographic or cinematographic goods
Sub Chapter
3701 – Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print-film in the flat, sensitised, unexposed, whether or not in packs
X-ray photographic plates – Medical does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| For X-ray : Other | |
| Instant print film | |
| Other plates and film, with any side exceeding 255 mm | |
| Other : For colour photography (Polychrome): Cinematographic film | |
| Other : For colour photography (Polychrome): Other | |
| Other : Other : Cinematographic film | |
| Other : Other : Other |
For X-ray : Other
Instant print film
Other plates and film, with any side exceeding 255 mm
Other : For colour photography (Polychrome): Cinematographic film
Other : For colour photography (Polychrome): Other
Other : Other : Cinematographic film
Other : Other : Other
It includes X-ray photographic plates – Medical
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for X-ray photographic plates – Medical; Nil for exempt items if applicable).
Under HSN 37011010, X-ray photographic plates – Medical attracts Varies when sold in taxable form. Describe the exact form on the invoice.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.