What products are classified under HSN 37040020 ?
It includes Cinematographic Plates & Film
HSN Code 37040020 represents Cinematographic Plates & Film under GST classification. This code helps businesses identify Cinematographic Plates & Film correctly for billing, taxation, and trade. With HSN Code 37040020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cinematographic Plates & Film.
HSN Code 37040020 relates to the following description:
| 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 : Cinematographic plates and film | 9% | 9% | 18% | 0% |
Description of goods
Photographic plates, film, paper, paper board and textiles, exposed but not developed : Cinematographic plates and film
Chapter
37 – Photographic or cinematographic goods
Sub Chapter
3704 – Photographic plates, film, paper, paper board and textiles, exposed but not developed
Cinematographic Plates & Film does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Photographic plates, film, paper, paper board and textiles, exposed but not developed : Photographic paper, or paperboard | |
| 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 |
Photographic plates, film, paper, paper board and textiles, exposed but not developed : Photographic paper, or paperboard
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
It includes Cinematographic Plates & Film
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cinematographic Plates & Film; Nil for exempt items if applicable).
Under HSN 37040020, Cinematographic Plates & Film attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
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.