---
title: "HSN Code for Photographic Paper and Paperboard | HSN 37040030 GST Rate"
description: "Find HSN and GST Rates for 37040030 related to Photographic Paper and Paperboard with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37040030/"
---

# HSN Code 37040030: Photographic Paper and 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 : Sensitised textiles | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.