---
title: "HSN Code for Photographic Chemicals for Development | HSN 37025220 GST Rate"
description: "Find HSN and GST Rates for 37025220 related to Photographic Chemicals for Development with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37025220/"
---

# HSN Code 37025220: Photographic Chemicals for Development

- [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, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37025220 ?

It includes Photographic Chemicals for Development

### Any common misclassification issue with Photographic Chemicals for Development?

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 Chemicals for Development?

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.

### Does packaging or labelling change the GST for Photographic Chemicals for Development?

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 Chemicals for Development is sold with other items?

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

### Can we claim ITC on inputs used to trade Photographic Chemicals for Development?

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