---
title: "HSN Code for Photographic Paper for Offset Repro | HSN 37022000 GST Rate"
description: "Find HSN and GST Rates for 37022000 related to Photographic Paper for Offset Repro with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37022000/"
---

# HSN Code 37022000: Photographic Paper for Offset Repro

- [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 |
| --- | --- | --- | --- | --- |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37022000 ?

It includes Insecticide: Diaginal

### Can we claim ITC on inputs used to trade Photographic Paper for Offset Repro?

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 Paper for Offset Repro?

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 Photographic Paper for Offset Repro?

Under HSN 37022000, Photographic Paper for Offset Repro attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Photographic Paper for Offset Repro?

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

### Do e‑way bill and e‑invoice apply for Photographic Paper for Offset Repro?

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.

### How should mixed supplies be billed when Photographic Paper for Offset Repro is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Photographic Paper for Offset Repro; Nil for exempt items if applicable).