--- title: "HSN Code for Photographic Paper or Paperboard for Color Photography | HSN 37032010 GST Rate" description: "Find HSN and GST Rates for 37032010 related to Photographic Paper or Paperboard for Color Photography with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-37032010/" --- # HSN Code 37032010: Photographic Paper or Paperboard for Color Photography - [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 | | --- | --- | --- | --- | --- | | Other, for colour photography (polychrome): Photographic paper or paperboard | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 37032010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−7.53% YoY) — 0.0001% of India's total exports - Imports: ₹133 Cr (−14.59% YoY) — 0.0022% of India's total imports - Trade balance: −₹131 Cr (Deficit); surplus rank #11006 of 12657 HSN codes - Share of Sub-Chapter 3703: 83.40% of its exports; import side 99.37% - Rank within Sub-Chapter 3703: #1 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: -16.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7504 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +50.00% in FY 2020-21 - Contribution to Sub-Ch. 3703: 83.40% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 37032010 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 | 6.29 | 0.0003% | — | 92.64% | 221.53 | 0.0062% | — | 80.11% | −215.24 | #5574 | | FY 2019-20 | 1.60 | 0.0001% | −74.56% | 59.70% | 216.07 | 0.0065% | −2.46% | 84.36% | −214.47 | #7151 | | FY 2020-21 | 2.40 | 0.0001% | +50.00% | 94.86% | 62.94 | 0.0022% | −70.87% | 78.53% | −60.54 | #6770 | | FY 2021-22 | 3.21 | 0.0001% | +33.75% | 88.43% | 147.08 | 0.0032% | +133.68% | 88.23% | −143.87 | #6840 | | FY 2022-23 | 2.14 | 0.0001% | −33.33% | 84.92% | 160.81 | 0.0028% | +9.34% | 86.38% | −158.67 | #7366 | | FY 2023-24 | 2.39 | 0.0001% | +11.68% | 88.19% | 156.20 | 0.0028% | −2.87% | 97.76% | −153.81 | #7396 | | FY 2024-25 | 2.21 | 0.0001% | −7.53% | 83.40% | 133.41 | 0.0022% | −14.59% | 99.37% | −131.20 | #7504 | - CAGR (7-year): exports -16.00%/yr, imports -8.10%/yr (consistently Deficit) ## Key trade insights: HSN Code 37032010 export-import analysis ### Export decline: -16.00% CAGR over 7 years India's exports under HSN Code 37032010 have declined at a compound annual rate of -16.00% over 7 fiscal years, falling from ₹6.29 Crore in FY 2018-19 to ₹2.21 Crore in FY 2024-25. ### HSN Code 37032010 ranked #7504 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 37032010 ranks #7504 out of 12657 HSN codes by total export value. Within Sub-Chapter 3703, it ranks #1 of 6. By trade surplus, it ranks #11006 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 37032010 exports The strongest single-year export movement for HSN Code 37032010 was recorded in FY 2020-21, when exports surged by 50.00% over the prior year. ### India records a trade deficit of ₹131.20 Crore in HSN Code 37032010 goods In FY 2024-25, India's imports of ₹133.41 Cr exceeded exports of ₹2.21 Cr, resulting in a trade deficit of ₹131.20 Crore — ranking #11006 of 12657 by surplus magnitude. ### Import growth of -8.10% CAGR signals stable import dependency for Photographic Paper or Paperboard for Color Photography India's imports under HSN Code 37032010 have grown at -8.10% CAGR, reaching ₹133.41 Crore in FY 2024-25. ### HSN Code 37032010 contributes 83.40% of Sub-Chapter 3703 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 3703, HSN Code 37032010 ranks #1 by export value — accounting for 83.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.37% share (rank #1). ## 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 (this hsn code) | ₹2 Cr | | #2 | [HSN Code 37031010: In rolls of a width exceeding 610 mm: Photographic paper or paperboard](https://busy.in/hsn/hsn-37031010/) | < ₹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 |