---
title: "HSN Code for Photographic Paper/Paperboard | HSN 37040010 GST Rate"
description: "Find HSN and GST Rates for 37040010 related to Photographic Paper/Paperboard with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37040010/"
---

# HSN Code 37040010: Photographic Paper/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 3704: Photographic plates & film](https://busy.in/hsn/sub-chapter-3704/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Photographic plates, film, paper, paper board and textiles, exposed but not developed : Photographic paper, or paperboard | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 37040010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−46.88% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7599 of 12657 HSN codes
- Share of Sub-Chapter 3704: 0.00% of its exports; import side 77.27%

### Key metrics

- Peak growth year: −88.46% in FY 2020-21
- Contribution to Sub-Ch. 3704: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 37040010

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. 3704 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3704 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 4.30% | −0.04 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 13.07% | < ₹1 Crore | 0.0000% | +25.00% | 27.78% | +0.21 | #8661 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −88.46% | 20.00% | < ₹1 Crore | 0.0000% | +60.00% | 28.57% | −0.05 | #9719 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −50.00% | 11.76% | −0.04 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 1.42 | 0.0000% | +3,450.00% | 99.30% | −1.42 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 31.25% | < ₹1 Crore | 0.0000% | −54.93% | 96.97% | −0.59 | #10057 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −46.88% | 77.27% | −0.34 | — |

- CAGR (7-year): exports —/yr, imports 42.86%/yr (consistently Deficit)

## Key trade insights: HSN Code 37040010 export-import analysis

### Export snapshot for HSN Code 37040010

India exported ₹0.00 Crore worth of Photographic Paper/Paperboard in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2020-21 was the strongest growth year for HSN Code 37040010 exports

The strongest single-year export movement for HSN Code 37040010 was recorded in FY 2020-21, when exports declined by 88.46% over the prior year.

### India records a trade deficit of ₹0.34 Crore in HSN Code 37040010 goods

In FY 2024-25, India's imports of ₹0.34 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.34 Crore — ranking #7599 of 12657 by surplus magnitude.

### Import growth of 42.86% CAGR signals rising demand for Photographic Paper/Paperboard

India's imports under HSN Code 37040010 have grown at 42.86% CAGR, reaching ₹0.34 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 3704

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 37040090: Other Exposed, Undeveloped Photographic Materials](https://busy.in/hsn/hsn-37040090/) | < ₹1 Crore |
| — | HSN Code 37040010: Photographic Paper/Paperboard (this hsn code) | Nil |
| — | [HSN Code 37040020: Cinematographic Plates & Film](https://busy.in/hsn/hsn-37040020/) | Nil |
| — | [HSN Code 37040030: Photographic Paper and Paperboard](https://busy.in/hsn/hsn-37040030/) | Nil |