HSN Code 37040030: Photographic Paper and Paperboard

HSN Code 37040030 represents Photographic Paper and Paperboard under GST classification. This code helps businesses identify Photographic Paper and Paperboard correctly for billing, taxation, and trade. With HSN Code 37040030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic Paper and 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 : Sensitised textiles	9%	9%	18%	0%

Description of goods

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

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
37040010	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Photographic paper, or paperboard
37040020	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Cinematographic plates and film
37040090	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Other

HSN Code 37040010

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

HSN Code 37040020

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

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 37040030 ?

It includes Photographic Paper and Paperboard

How should mixed supplies be billed when Photographic Paper and 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 and Paperboard; Nil for exempt items if applicable).

Any common misclassification issue with Photographic Paper and Paperboard?

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 and 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.

Can we claim ITC on inputs used to trade Photographic Paper and Paperboard?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Photographic Paper and 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.

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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