What products are classified under HSN 37013000 ?
It includes Plates/film: Side > 255 mm
HSN Code 37013000 represents Plates/film: Side > 255 mm under GST classification. This code helps businesses identify Plates/film: Side > 255 mm correctly for billing, taxation, and trade. With HSN Code 37013000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Plates/film: Side > 255 mm.
HSN Code 37013000 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 | Other plates and film, with any side exceeding 255 mm | 9% | 9% | 18% | 0% |
Description of goods
Other plates and film, with any side exceeding 255 mm
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
Plates/film: Side > 255 mm does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| For X-ray : Medical | |
| For X-ray : Other | |
| Instant print film | |
| 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
Instant print film
Other : For colour photography (Polychrome): Cinematographic film
Other : For colour photography (Polychrome): Other
Other : Other : Cinematographic film
Other : Other : Other
It includes Plates/film: Side > 255 mm
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 37013000, Plates/film: Side > 255 mm attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plates/film: Side > 255 mm; Nil for exempt items if applicable).
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.