What products are classified under HSN 37019990 ?
It includes Photographic plates and film | Other
HSN Code 37019990 represents Photographic plates and film | Other under GST classification. This code helps businesses identify Photographic plates and film | Other correctly for billing, taxation, and trade. With HSN Code 37019990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic plates and film | Other.
HSN Code 37019990 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 : Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Other : Other : Other
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
Photographic plates and film | Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| For X-ray : Medical | |
| 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 |
For X-ray : Medical
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
It includes Photographic plates and film | Other
Under HSN 37019990, Photographic plates and film / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Photographic plates and film / Other; 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.