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 or export of Photographic Paper/Paperboard.

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Description of Goods for HSN Code 37040010

HSN Code 37040010 relates to the following description.

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%

What does HSN Code 37040010 not include?

Photographic Paper/Paperboard does not include products with the following descriptions.

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

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

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

India’s Trade Performance — HSN Code 37040010 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

Nil

−100.00% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−46.88% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #7599 of 12657 HSN codes

% of Sub-Chapter 3704

FY 2024-25

0.00%

Share of Sub-Chapter 3704’s total exports in FY 2024-25

Import side: 77.27% of Sub-Chapter 3704’s imports

At a glance

−88.46%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.00%

Contribution to Sub-Ch. 3704

Share of Sub-Chapter 3704 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19

Balance

−0.04

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 3704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

4.30% of Sub-Ch. 3704

FY 2019-20 Exp. Rank #8661

Balance

+0.21

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

13.07% of Sub-Ch. 3704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+25.00% YoY

27.78% of Sub-Ch. 3704

FY 2020-21 Exp. Rank #9719

Balance

−0.05

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−88.46% YoY

20.00% of Sub-Ch. 3704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+60.00% YoY

28.57% of Sub-Ch. 3704

FY 2021-22

Balance

−0.04

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 3704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−50.00% YoY

11.76% of Sub-Ch. 3704

FY 2022-23

Balance

−1.42

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 3704

Imports

1.42 ₹ Cr

0.0000% share

+3,450.00% YoY

99.30% of Sub-Ch. 3704

FY 2023-24 Exp. Rank #10057

Balance

−0.59

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

31.25% of Sub-Ch. 3704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−54.93% YoY

96.97% of Sub-Ch. 3704

FY 2024-25

Balance

−0.34

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 3704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−46.88% YoY

77.27% of Sub-Ch. 3704

CAGR · 7-Year

Exports

Imports

42.86% /yr

Consistently Deficit
Sub-Chapter 3704 total

reference, FY 2024-25

Export

₹0.02 Cr

Import

₹0.44 Cr

Trade Balance

−0.42

Peak export growth year Latest available data Not available YoY = change vs previous FY

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.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 37040010 and GST compliance.

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.