---
title: "HSN Code for X-ray photographic film | HSN 37021000 GST Rate"
description: "Find HSN and GST Rates for 37021000 related to X-ray photographic film with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37021000/"
---

# HSN Code 37021000: X-ray photographic film

- [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 3702: Photographic film rolls](https://busy.in/hsn/sub-chapter-3702/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| For X-ray | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37021000 ?

It includes X-ray photographic film

### How should mixed supplies be billed when X-ray photographic film is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for X-ray photographic film; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for X-ray photographic film?

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 much GST applies to X-ray photographic film?

Under HSN 37021000, X-ray photographic film attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for X-ray photographic film?

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.

### Any common misclassification issue with X-ray photographic film?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 37021000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−52.38% YoY) — 0.0000% of India's total exports
- Imports: ₹84 Cr (+36.42% YoY) — 0.0014% of India's total imports
- Trade balance: −₹84 Cr (Deficit); surplus rank #10656 of 12657 HSN codes
- Share of Sub-Chapter 3702: 2.30% of its exports; import side 40.57%
- Rank within Sub-Chapter 3702: #5 of 38 by export value; import-side #1

### Key metrics

- Export CAGR: -4.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9754 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +950.00% in FY 2022-23
- Contribution to Sub-Ch. 3702: 2.30% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 37021000

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. 3702 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3702 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 21.31% | 57.55 | 0.0016% | — | 37.94% | −57.42 | #9066 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +38.46% | 12.77% | 54.50 | 0.0016% | −5.30% | 39.08% | −54.32 | #8891 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +222.22% | 23.97% | 44.34 | 0.0015% | −18.64% | 40.42% | −43.76 | #8130 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −93.10% | 6.90% | 66.44 | 0.0015% | +49.84% | 45.81% | −66.40 | #9874 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +950.00% | 16.60% | 59.57 | 0.0010% | −10.34% | 35.89% | −59.15 | #8817 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −50.00% | 2.83% | 61.69 | 0.0011% | +3.56% | 35.88% | −61.48 | #9406 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −52.38% | 2.30% | 84.16 | 0.0014% | +36.42% | 40.57% | −84.06 | #9754 |

- CAGR (7-year): exports -4.28%/yr, imports 6.54%/yr (consistently Deficit)

## Key trade insights: HSN Code 37021000 export-import analysis

### Export decline: -4.28% CAGR over 7 years

India's exports under HSN Code 37021000 have declined at a compound annual rate of -4.28% over 7 fiscal years, falling from ₹0.13 Crore in FY 2018-19 to ₹0.10 Crore in FY 2024-25.

### HSN Code 37021000 ranked #9754 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 37021000 ranks #9754 out of 12657 HSN codes by total export value. Within Sub-Chapter 3702, it ranks #5 of 38. By trade surplus, it ranks #10656 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 37021000 exports

The strongest single-year export movement for HSN Code 37021000 was recorded in FY 2022-23, when exports surged by 950.00% over the prior year.

### India records a trade deficit of ₹84.06 Crore in HSN Code 37021000 goods

In FY 2024-25, India's imports of ₹84.16 Cr exceeded exports of ₹0.10 Cr, resulting in a trade deficit of ₹84.06 Crore — ranking #10656 of 12657 by surplus magnitude.

### Import growth of 6.54% CAGR signals stable import dependency for X-ray photographic film

India's imports under HSN Code 37021000 have grown at 6.54% CAGR, reaching ₹84.16 Crore in FY 2024-25.

### HSN Code 37021000 contributes 2.30% of Sub-Chapter 3702 exports — ranked #5

Among the 38 HSN codes under Sub-Chapter 3702, HSN Code 37021000 ranks #5 by export value — accounting for 2.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 40.57% share (rank #1).

## Related HSN Codes in Sub-Chapter 3702

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 37024490: Other Film (>105mm, ≤610mm)](https://busy.in/hsn/hsn-37024490/) | ₹3 Cr |
| #2 | [HSN Code 37025590: Color Film (>16mm, ≤35mm, >30m)](https://busy.in/hsn/hsn-37025590/) | < ₹1 Crore |
| #3 | [HSN Code 37023990: Other Film (≤105mm, Non-Perforated)](https://busy.in/hsn/hsn-37023990/) | < ₹1 Crore |
| #4 | [HSN Code 37023290: Photographic Equipment Accessories](https://busy.in/hsn/hsn-37023290/) | < ₹1 Crore |
| #5 | HSN Code 37021000: X-ray photographic film (this hsn code) | < ₹1 Crore |
| #5 | [HSN Code 37024290: Cine Non-Color Film (>610mm, >200m)](https://busy.in/hsn/hsn-37024290/) | < ₹1 Crore |
| #7 | [HSN Code 37024390: Other Film (>610mm, ≤200m)](https://busy.in/hsn/hsn-37024390/) | < ₹1 Crore |
| #8 | [HSN Code 37029810: Cinematographic film, >35mm](https://busy.in/hsn/hsn-37029810/) | < ₹1 Crore |
| #9 | [HSN Code 37023190: Photographic Plates, Film, Paper & Chemicals](https://busy.in/hsn/hsn-37023190/) | < ₹1 Crore |
| #10 | [HSN Code 37029890: Width Exceeding 35 Mm \| Other](https://busy.in/hsn/hsn-37029890/) | < ₹1 Crore |