HSN Code 37040090: Other Exposed, Undeveloped Photographic Materials

HSN Code 37040090 represents Other Exposed, Undeveloped Photographic Materials under GST classification. This code helps businesses identify Other Exposed, Undeveloped Photographic Materials correctly for billing, taxation, and trade. With HSN Code 37040090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Exposed, Undeveloped Photographic Materials.

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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 : Other	9%	9%	18%	0%

Description of goods

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

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
37040030	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Sensitised textiles

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 37040030

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

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What products are classified under HSN 37040090 ?

It includes Other Exposed, Undeveloped Photographic Materials

Does packaging or labelling change the GST for Other Exposed, Undeveloped Photographic Materials?

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 Other Exposed, Undeveloped Photographic Materials?

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.

Any common misclassification issue with Other Exposed, Undeveloped Photographic Materials?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Can we claim ITC on inputs used to trade Other Exposed, Undeveloped Photographic Materials?

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

How much GST applies to Other Exposed, Undeveloped Photographic Materials?

Under HSN 37040090, Other Exposed, Undeveloped Photographic Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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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