--- title: "HSN Code for Other Exposed, Undeveloped Photographic Materials | HSN 37040090 GST Rate" description: "Find HSN and GST Rates for 37040090 related to Other Exposed, Undeveloped Photographic Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-37040090/" --- # HSN Code 37040090: Other Exposed, Undeveloped Photographic Materials - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 37040090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−81.82% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+800.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7313 of 12657 HSN codes - Share of Sub-Chapter 3704: 100.00% of its exports; import side 20.45% - Rank within Sub-Chapter 3704: #1 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: -50.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +390.91% in FY 2021-22 - Contribution to Sub-Ch. 3704: 100.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 37040090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3704 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3704 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.29 | 0.0001% | — | 100.00% | < ₹1 Crore | 0.0000% | — | 95.70% | +0.40 | #7378 | | FY 2019-20 | 1.70 | 0.0001% | +31.78% | 85.43% | < ₹1 Crore | 0.0000% | −85.39% | 72.22% | +1.57 | #7095 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −93.53% | 73.33% | < ₹1 Crore | 0.0000% | +53.85% | 71.43% | −0.09 | #9183 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +390.91% | 100.00% | < ₹1 Crore | 0.0000% | +50.00% | 88.24% | +0.24 | #8515 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −68.52% | 100.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.17 | #9384 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −35.29% | 68.75% | < ₹1 Crore | 0.0000% | — | 1.52% | +0.10 | #9729 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −81.82% | 100.00% | < ₹1 Crore | 0.0000% | +800.00% | 20.45% | −0.07 | #10305 | - CAGR (7-year): exports -50.06%/yr, imports -31.74%/yr (consistently Deficit) ## Key trade insights: HSN Code 37040090 export-import analysis ### Export decline: -50.06% CAGR over 7 years India's exports under HSN Code 37040090 have declined at a compound annual rate of -50.06% over 7 fiscal years, falling from ₹1.29 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25. ### HSN Code 37040090 ranked #10305 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 37040090 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 3704, it ranks #1 of 4. By trade surplus, it ranks #7313 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 37040090 exports The strongest single-year export movement for HSN Code 37040090 was recorded in FY 2021-22, when exports surged by 390.91% over the prior year. ### India records a trade deficit of ₹0.07 Crore in HSN Code 37040090 goods In FY 2024-25, India's imports of ₹0.09 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹0.07 Crore — ranking #7313 of 12657 by surplus magnitude. ### Import growth of -31.74% CAGR signals stable import dependency for Other Exposed, Undeveloped Photographic Materials India's imports under HSN Code 37040090 have grown at -31.74% CAGR, reaching ₹0.09 Crore in FY 2024-25. ### HSN Code 37040090 contributes 100.00% of Sub-Chapter 3704 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 3704, HSN Code 37040090 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.45% share (rank #2). ## Related HSN Codes in Sub-Chapter 3704 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 37040090: Other Exposed, Undeveloped Photographic Materials (this hsn code) | < ₹1 Crore | | — | [HSN Code 37040010: Photographic Paper/Paperboard](https://busy.in/hsn/hsn-37040010/) | Nil | | — | [HSN Code 37040020: Cinematographic Plates & Film](https://busy.in/hsn/hsn-37040020/) | Nil | | — | [HSN Code 37040030: Photographic Paper and Paperboard](https://busy.in/hsn/hsn-37040030/) | Nil |