HSN Code 37021000: X-ray photographic film

HSN Code 37021000 represents X-ray photographic film under GST classification. This code helps businesses identify X-ray photographic film correctly for billing, taxation, and trade. With HSN Code 37021000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of X-ray photographic film.

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Description of Goods for HSN Code 37021000

HSN Code 37021000 relates to the following description.

Description of Goods

For X-ray

Chapter

37 - Photographic or cinematographic goods

Sub Chapter

3702 - Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 37021000 not include?

X-ray photographic film does not include products with the following descriptions.

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film

Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Cinematographic film

Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other

Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion: Cinematographic film

Other film, without perforations, of a width not exceeding 105 mm:Other, with silver halide emulsion: Other

Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film

Other film, without perforations, of a width not exceeding 105 mm: Other : Other

Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Cinematographic film

Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Other

Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Photographic film of a width 620 mm in rolls

Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Cinematographic film

Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Other

Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Photographic films (black and white) of a width 620 mm

Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Cinematographic film

Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Other

Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Photographic films of a width 120 mm in rolls

Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Cinematographic film

Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Other

Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Finished rolls of cinematographic positive

Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film

Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other

Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides

Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Finished rolls of cinematographic positive

Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other cinematographic film

Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other

Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Finished rolls of cinematographic positive

Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other cinematographic film

Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other

Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Finished rolls of cinematographic positive

Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other cinematographic film

Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other

Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Not exceeding 16 mm

Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Other

Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Not exceeding 16 mm

Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Other

India’s Trade Performance — HSN Code 37021000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

−52.38% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹84 Cr

+36.42% vs FY 2023-24

0.0014% of India’s total imports

Trade Balance

FY 2024-25

−₹84 Cr

Trade Deficit

Surplus rank #10656 of 12657 HSN codes

% of Sub-Chapter 3702

FY 2024-25

2.30%

Share of Sub-Chapter 3702’s total exports in FY 2024-25

Import side: 40.57% of Sub-Chapter 3702’s imports

Rank Within Sub-Chapter 3702

FY 2024-25

#5 of 38

Position by export value among HSN codes in Sub-Chapter 3702

Import-side rank: #1 of 38

At a glance

−4.28%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#9754

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+950.00%

Peak Growth Year

FY 2022-23 · strongest single-year move

2.30%

Contribution to Sub-Ch. 3702

Share of Sub-Chapter 3702 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #9066

Balance

−57.42

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

21.31% of Sub-Ch. 3702

Imports

57.55 ₹ Cr

0.0016% share

YoY

37.94% of Sub-Ch. 3702

FY 2019-20 Exp. Rank #8891

Balance

−54.32

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+38.46% YoY

12.77% of Sub-Ch. 3702

Imports

54.50 ₹ Cr

0.0016% share

−5.30% YoY

39.08% of Sub-Ch. 3702

FY 2020-21 Exp. Rank #8130

Balance

−43.76

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+222.22% YoY

23.97% of Sub-Ch. 3702

Imports

44.34 ₹ Cr

0.0015% share

−18.64% YoY

40.42% of Sub-Ch. 3702

FY 2021-22 Exp. Rank #9874

Balance

−66.40

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−93.10% YoY

6.90% of Sub-Ch. 3702

Imports

66.44 ₹ Cr

0.0015% share

+49.84% YoY

45.81% of Sub-Ch. 3702

FY 2022-23 Exp. Rank #8817

Balance

−59.15

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+950.00% YoY

16.60% of Sub-Ch. 3702

Imports

59.57 ₹ Cr

0.0010% share

−10.34% YoY

35.89% of Sub-Ch. 3702

FY 2023-24 Exp. Rank #9406

Balance

−61.48

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−50.00% YoY

2.83% of Sub-Ch. 3702

Imports

61.69 ₹ Cr

0.0011% share

+3.56% YoY

35.88% of Sub-Ch. 3702

FY 2024-25 Exp. Rank #9754

Balance

−84.06

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−52.38% YoY

2.30% of Sub-Ch. 3702

Imports

84.16 ₹ Cr

0.0014% share

+36.42% YoY

40.57% of Sub-Ch. 3702

CAGR · 7-Year

Exports

−4.28% /yr

Imports

6.54% /yr

Consistently Deficit
Sub-Chapter 3702 total

reference, FY 2024-25

Export

₹4.35 Cr

Import

₹207.43 Cr

Trade Balance

−203.08

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 37021000 and GST compliance.

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.

Important Disclaimer

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.