HSN Code 37040010: Photographic Paper/Paperboard

HSN Code 37040010 represents Photographic Paper/Paperboard under GST classification. This code helps businesses identify Photographic Paper/Paperboard correctly for billing, taxation, and trade. With HSN Code 37040010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic Paper/Paperboard.

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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	3704	Photographic plates, film, paper, paper board and textiles, exposed but not developed	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Photographic paper, or paperboard	9%	9%	18%	0%

Description of goods

Photographic plates, film, paper, paper board and textiles, exposed but not developed : Photographic paper, or paperboard

Chapter

37 – Photographic or cinematographic goods

Sub Chapter

3704 – Photographic plates, film, paper, paper board and textiles, exposed but not developed

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
37040020	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Cinematographic plates and film
37040030	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Sensitised textiles
37040090	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Other

HSN Code 37040020

Photographic plates, film, paper, paper board and textiles, exposed but not developed : Cinematographic plates and film

HSN Code 37040030

Photographic plates, film, paper, paper board and textiles, exposed but not developed : Sensitised textiles

HSN Code 37040090

Photographic plates, film, paper, paper board and textiles, exposed but not developed : Other

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What products are classified under HSN 37040010 ?

It includes Photographic Paper/Paperboard

Does packaging or labelling change the GST for Photographic Paper/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.

Do e‑way bill and e‑invoice apply for Photographic Paper/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 Photographic Paper/Paperboard?

Under HSN 37040010, Photographic Paper/Paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Photographic Paper/Paperboard is sold with other items?

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

Any common misclassification issue with Photographic Paper/Paperboard?

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

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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