What products are classified under HSN 37012000 ?
It includes Instant Print Film
HSN Code 37012000 represents Instant Print Film under GST classification. This code helps businesses identify Instant Print Film correctly for billing, taxation, and trade. With HSN Code 37012000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Instant Print Film.
HSN Code 37012000 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 | Instant print film | 9% | 9% | 18% | 0% |
Description of goods
Instant print film
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
Instant Print Film does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| For X-ray : Medical | |
| For X-ray : Other | |
| 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 : Medical
For X-ray : Other
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 Instant Print Film
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Instant Print Film; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 37012000, Instant Print Film 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.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.