--- title: "HSN Code for Photographic plates and film | Other | HSN 37019990 GST Rate" description: "Find HSN and GST Rates for 37019990 related to Photographic plates and film | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-37019990/" --- # HSN Code 37019990: Photographic plates and film | Other - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 37: Photographic or Cinematographic Goods](https://busy.in/hsn/chapter-37/) - [Sub-chapter 3701: Photographic plates & film, unexposed](https://busy.in/hsn/sub-chapter-3701/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 37019990 ? It includes Photographic plates and film | Other ### How much GST applies to 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. ### Any common misclassification issue with Photographic plates and film / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Photographic plates and film / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Photographic plates and film / Other? 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. ### How should mixed supplies be billed when Photographic plates and film / Other is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Photographic plates and film / Other? 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. ## India's trade performance: HSN Code 37019990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−28.81% YoY) — 0.0000% of India's total exports - Imports: ₹39 Cr (+25.39% YoY) — 0.0006% of India's total imports - Trade balance: −₹39 Cr (Deficit); surplus rank #10045 of 12657 HSN codes - Share of Sub-Chapter 3701: 0.37% of its exports; import side 2.75% - Rank within Sub-Chapter 3701: #6 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: -17.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8946 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +59.46% in FY 2023-24 - Contribution to Sub-Ch. 3701: 0.37% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 37019990 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3701 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3701 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.29 | 0.0001% | — | 5.72% | 20.43 | 0.0006% | — | 2.52% | −19.14 | #7378 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −48.06% | 2.41% | 19.70 | 0.0006% | −3.57% | 2.44% | −19.03 | #7967 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −28.36% | 1.39% | 18.43 | 0.0006% | −6.45% | 2.51% | −17.95 | #8257 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +25.00% | 1.69% | 27.83 | 0.0006% | +51.00% | 2.69% | −27.23 | #8453 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −38.33% | 1.07% | 45.28 | 0.0008% | +62.70% | 4.09% | −44.91 | #8913 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +59.46% | 1.06% | 31.07 | 0.0006% | −31.38% | 2.52% | −30.48 | #8674 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −28.81% | 0.37% | 38.96 | 0.0006% | +25.39% | 2.75% | −38.54 | #8946 | - CAGR (7-year): exports -17.06%/yr, imports 11.36%/yr (consistently Deficit) ## Key trade insights: HSN Code 37019990 export-import analysis ### Export decline: -17.06% CAGR over 7 years India's exports under HSN Code 37019990 have declined at a compound annual rate of -17.06% over 7 fiscal years, falling from ₹1.29 Crore in FY 2018-19 to ₹0.42 Crore in FY 2024-25. ### HSN Code 37019990 ranked #8946 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 37019990 ranks #8946 out of 12657 HSN codes by total export value. Within Sub-Chapter 3701, it ranks #6 of 8. By trade surplus, it ranks #10045 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 37019990 exports The strongest single-year export movement for HSN Code 37019990 was recorded in FY 2023-24, when exports surged by 59.46% over the prior year. ### India records a trade deficit of ₹38.54 Crore in HSN Code 37019990 goods In FY 2024-25, India's imports of ₹38.96 Cr exceeded exports of ₹0.42 Cr, resulting in a trade deficit of ₹38.54 Crore — ranking #10045 of 12657 by surplus magnitude. ### Import growth of 11.36% CAGR signals rising demand for Photographic plates and film | Other India's imports under HSN Code 37019990 have grown at 11.36% CAGR, reaching ₹38.96 Crore in FY 2024-25. ### HSN Code 37019990 contributes 0.37% of Sub-Chapter 3701 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 3701, HSN Code 37019990 ranks #6 by export value — accounting for 0.37% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.75% share (rank #4). ## Related HSN Codes in Sub-Chapter 3701 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 37012000: Instant Print Film](https://busy.in/hsn/hsn-37012000/) | ₹59 Cr | | #2 | [HSN Code 37013000: Plates/film: Side > 255 mm](https://busy.in/hsn/hsn-37013000/) | ₹27 Cr | | #3 | [HSN Code 37011010: X-ray photographic plates – Medical](https://busy.in/hsn/hsn-37011010/) | ₹20 Cr | | #4 | [HSN Code 37011090: X-ray photographic plates – Other](https://busy.in/hsn/hsn-37011090/) | ₹5 Cr | | #5 | [HSN Code 37019190: Color photography, other](https://busy.in/hsn/hsn-37019190/) | < ₹1 Crore | | #6 | HSN Code 37019990: Photographic plates and film \| Other (this hsn code) | < ₹1 Crore | | — | [HSN Code 37019110: Cinematographic film for color photography](https://busy.in/hsn/hsn-37019110/) | Nil | | — | [HSN Code 37019910: Other \| Other \| Cinematographic Film](https://busy.in/hsn/hsn-37019910/) | Nil |