--- title: "HSN Code for In rolls of a width exceeding 610 mm: Photographic paper or paperboard | HSN 37031010 GST Rate" description: "Find HSN and GST Rates for 37031010 related to In rolls of a width exceeding 610 mm: Photographic paper or paperboard with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-37031010/" --- # HSN Code 37031010: In rolls of a width exceeding 610 mm: Photographic paper or paperboard - [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 3703: Photographic paper](https://busy.in/hsn/sub-chapter-3703/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | In rolls of a width exceeding 610 mm: Photographic paper or paperboard | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 37031010 ? It includes In rolls of a width exceeding 610 mm: Photographic paper or paperboard ### Can we claim ITC on inputs used to trade In rolls of a width exceeding 610 mm: Photographic paper or paperboard? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for In rolls of a width exceeding 610 mm: Photographic paper or paperboard? 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 much GST applies to In rolls of a width exceeding 610 mm: Photographic paper or paperboard? Under HSN 37031010, In rolls of a width exceeding 610 mm: Photographic paper or paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with In rolls of a width exceeding 610 mm: Photographic paper or paperboard? 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 In rolls of a width exceeding 610 mm: Photographic paper or paperboard? 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. ## India's trade performance: HSN Code 37031010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−96.81% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5048 of 12657 HSN codes - Share of Sub-Chapter 3703: 12.08% of its exports; import side 0.07% - Rank within Sub-Chapter 3703: #2 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: -3.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9162 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +100.00% in FY 2024-25 - Contribution to Sub-Ch. 3703: 12.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 37031010 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. 3703 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3703 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 5.89% | 52.39 | 0.0015% | — | 18.95% | −51.99 | #8354 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −57.50% | 6.34% | 38.90 | 0.0012% | −25.75% | 15.19% | −38.73 | #8918 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −41.18% | 3.95% | 16.66 | 0.0006% | −57.17% | 20.79% | −16.56 | #9236 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +30.00% | 3.58% | 18.89 | 0.0004% | +13.39% | 11.33% | −18.76 | #9420 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +76.92% | 9.13% | 24.16 | 0.0004% | +27.90% | 12.98% | −23.93 | #9197 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −30.43% | 5.90% | 2.82 | 0.0001% | −88.33% | 1.76% | −2.66 | #9565 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +100.00% | 12.08% | < ₹1 Crore | 0.0000% | −96.81% | 0.07% | +0.23 | #9162 | - CAGR (7-year): exports -3.65%/yr, imports -65.39%/yr (consistently Surplus) ## Key trade insights: HSN Code 37031010 export-import analysis ### Export decline: -3.65% CAGR over 7 years India's exports under HSN Code 37031010 have declined at a compound annual rate of -3.65% over 7 fiscal years, falling from ₹0.40 Crore in FY 2018-19 to ₹0.32 Crore in FY 2024-25. ### HSN Code 37031010 ranked #9162 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 37031010 ranks #9162 out of 12657 HSN codes by total export value. Within Sub-Chapter 3703, it ranks #2 of 6. By trade surplus, it ranks #5048 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 37031010 exports The strongest single-year export movement for HSN Code 37031010 was recorded in FY 2024-25, when exports surged by 100.00% over the prior year. ### India maintains a trade surplus of ₹0.23 Crore in HSN Code 37031010 goods In FY 2024-25, India's exports of ₹0.32 Cr exceeded imports of ₹0.09 Cr, resulting in a trade surplus of ₹0.23 Crore — ranking #5048 of 12657 by surplus magnitude. ### Import growth of -65.39% CAGR signals stable import dependency for In rolls of a width exceeding 610 mm: Photographic paper or paperboard India's imports under HSN Code 37031010 have grown at -65.39% CAGR, reaching ₹0.09 Crore in FY 2024-25. ### HSN Code 37031010 contributes 12.08% of Sub-Chapter 3703 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 3703, HSN Code 37031010 ranks #2 by export value — accounting for 12.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #3). ## Related HSN Codes in Sub-Chapter 3703 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 37032010: Photographic Paper or Paperboard for Color Photography](https://busy.in/hsn/hsn-37032010/) | ₹2 Cr | | #2 | HSN Code 37031010: In rolls of a width exceeding 610 mm: Photographic paper or paperboard (this hsn code) | < ₹1 Crore | | #3 | [HSN Code 37039010: Other \| Other\| Okra/Lady Finger (Bhindi)](https://busy.in/hsn/hsn-37039010/) | < ₹1 Crore | | #4 | [HSN Code 37039020: Other \| Textiles](https://busy.in/hsn/hsn-37039020/) | < ₹1 Crore | | #5 | [HSN Code 37031020: In rolls of a width exceeding 610 mm:Textiles](https://busy.in/hsn/hsn-37031020/) | < ₹1 Crore | | — | [HSN Code 37032020: Polychrome textiles](https://busy.in/hsn/hsn-37032020/) | Nil |