HSN Code 37032010: Photographic Paper or Paperboard for Color Photography

HSN Code 37032010 represents Photographic Paper or Paperboard for Color Photography under GST classification. This code helps businesses identify Photographic Paper or Paperboard for Color Photography correctly for billing, taxation, and trade. With HSN Code 37032010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic Paper or Paperboard for Color Photography.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
37	Photographic or cinematographic goods	3703	Photographic paper, paperboard and textiles sensitised, unexposed	Other, for colour photography (polychrome): Photographic paper or paperboard	9%	9%	18%	0%

Description of goods

Other, for colour photography (polychrome): Photographic paper or paperboard

Chapter

37 – Photographic or cinematographic goods

Sub Chapter

3703 – Photographic paper, paperboard and textiles sensitised, unexposed

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
37031010	In rolls of a width exceeding 610 mm: Photographic paper or paperboard
37031020	In rolls of a width exceeding 610 mm:Textiles
37032020	Other, for colour photography (polychrome): Textiles
37039010	Other : Photographic paper or paperboard
37039020	Other : Textiles

HSN Code 37031010

In rolls of a width exceeding 610 mm: Photographic paper or paperboard

HSN Code 37031020

In rolls of a width exceeding 610 mm:Textiles

HSN Code 37032020

Other, for colour photography (polychrome): Textiles

HSN Code 37039010

Other : Photographic paper or paperboard

HSN Code 37039020

Other : Textiles

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What products are classified under HSN 37032010 ?

It includes Photographic Paper or Paperboard for Color Photography

Can we claim ITC on inputs used to trade Photographic Paper or Paperboard for Color Photography?

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

How should mixed supplies be billed when Photographic Paper or Paperboard for Color Photography is sold with other items?

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

Do e‑way bill and e‑invoice apply for Photographic Paper or Paperboard for Color Photography?

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 Photographic Paper or Paperboard for Color Photography?

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 Paper or Paperboard for Color Photography?

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 or Paperboard for Color Photography?

Under HSN 37032010, Photographic Paper or Paperboard for Color Photography attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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.

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