---
title: "HSN Code for Photographic Plates, Film, Paper & Chemicals | HSN 37023190 GST Rate"
description: "Find HSN and GST Rates for 37023190 related to Photographic Plates, Film, Paper & Chemicals with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37023190/"
---

# HSN Code 37023190: Photographic Plates, Film, Paper & Chemicals

- [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 |
| --- | --- | --- | --- | --- |
| Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37023190 ?

It includes Photographic Plates, Film, Paper & Chemicals

### Any common misclassification issue with Photographic Plates, Film, Paper & Chemicals?

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

### Does packaging or labelling change the GST for Photographic Plates, Film, Paper & Chemicals?

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.

### Do e‑way bill and e‑invoice apply for Photographic Plates, Film, Paper & Chemicals?

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 Plates, Film, Paper & Chemicals is sold with other items?

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

### Can we claim ITC on inputs used to trade Photographic Plates, Film, Paper & Chemicals?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 37023190 (FY 2024-25)

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

- Exports: < ₹1 Crore (−80.00% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (+913.33% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8061 of 12657 HSN codes
- Share of Sub-Chapter 3702: 0.46% of its exports; import side 0.73%
- Rank within Sub-Chapter 3702: #9 of 38 by export value; import-side #7

### Key metrics

- Export CAGR: -22.17% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +400.00% in FY 2023-24
- Contribution to Sub-Ch. 3702: 0.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 37023190

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% | — | 14.75% | < ₹1 Crore | 0.0000% | — | 0.16% | −0.16 | #9231 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −77.78% | 1.42% | < ₹1 Crore | 0.0000% | +72.00% | 0.31% | −0.41 | #9717 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +350.00% | 3.72% | < ₹1 Crore | 0.0000% | +41.86% | 0.56% | −0.52 | #9278 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −91.80% | 0.03% | −0.05 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.79% | < ₹1 Crore | 0.0000% | +940.00% | 0.31% | −0.50 | #10152 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +400.00% | 1.35% | < ₹1 Crore | 0.0000% | −71.15% | 0.09% | −0.05 | #9775 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −80.00% | 0.46% | 1.52 | 0.0000% | +913.33% | 0.73% | −1.50 | #10305 |

- CAGR (7-year): exports -22.17%/yr, imports 35.10%/yr (consistently Deficit)

## Key trade insights: HSN Code 37023190 export-import analysis

### Export decline: -22.17% CAGR over 7 years

India's exports under HSN Code 37023190 have declined at a compound annual rate of -22.17% over 7 fiscal years, falling from ₹0.09 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25.

### HSN Code 37023190 ranked #10305 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 37023190 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 3702, it ranks #9 of 38. By trade surplus, it ranks #8061 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 37023190 exports

The strongest single-year export movement for HSN Code 37023190 was recorded in FY 2023-24, when exports surged by 400.00% over the prior year.

### India records a trade deficit of ₹1.50 Crore in HSN Code 37023190 goods

In FY 2024-25, India's imports of ₹1.52 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹1.50 Crore — ranking #8061 of 12657 by surplus magnitude.

### Import growth of 35.10% CAGR signals rising demand for Photographic Plates, Film, Paper & Chemicals

India's imports under HSN Code 37023190 have grown at 35.10% CAGR, reaching ₹1.52 Crore in FY 2024-25.

### HSN Code 37023190 contributes 0.46% of Sub-Chapter 3702 exports — ranked #9

Among the 38 HSN codes under Sub-Chapter 3702, HSN Code 37023190 ranks #9 by export value — accounting for 0.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.73% share (rank #7).

## 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](https://busy.in/hsn/hsn-37021000/) | < ₹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 (this hsn code) | < ₹1 Crore |
| #10 | [HSN Code 37029890: Width Exceeding 35 Mm \| Other](https://busy.in/hsn/hsn-37029890/) | < ₹1 Crore |