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 or export of Other Exposed, Undeveloped Photographic Materials.
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HSN Code 37040090 relates to the following description.
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%
Other Exposed, Undeveloped Photographic Materials does not include products with the following descriptions.
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 : Cinematographic plates and film
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 : Photographic paper, or paperboard
Photographic plates, film, paper, paper board and textiles, exposed but not developed : Cinematographic plates and film
Photographic plates, film, paper, paper board and textiles, exposed but not developed : Sensitised textiles
India’s Exports
FY 2024-25< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2024-25−< ₹1 Crore
Surplus rank #7313 of 12657 HSN codes
% of Sub-Chapter 3704
FY 2024-25100.00%
Share of Sub-Chapter 3704’s total exports in FY 2024-25
Import side: 20.45% of Sub-Chapter 3704’s imports
Rank Within Sub-Chapter 3704
FY 2024-25#1 of 4
Position by export value among HSN codes in Sub-Chapter 3704
Import-side rank: #2 of 4
At a glance
−50.06%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#10305
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+390.91%
Peak Growth Year
FY 2021-22 · strongest single-year move
100.00%
Contribution to Sub-Ch. 3704
Share of Sub-Chapter 3704 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+0.40
Exports
1.29 ₹ Cr
0.0001% share
— YoY
100.00% of Sub-Ch. 3704
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
95.70% of Sub-Ch. 3704
Balance
+1.57
Exports
1.70 ₹ Cr
0.0001% share
+31.78% YoY
85.43% of Sub-Ch. 3704
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−85.39% YoY
72.22% of Sub-Ch. 3704
Balance
−0.09
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−93.53% YoY
73.33% of Sub-Ch. 3704
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+53.85% YoY
71.43% of Sub-Ch. 3704
Balance
+0.24
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+390.91% YoY
100.00% of Sub-Ch. 3704
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+50.00% YoY
88.24% of Sub-Ch. 3704
Balance
+0.17
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−68.52% YoY
100.00% of Sub-Ch. 3704
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 3704
Balance
+0.10
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−35.29% YoY
68.75% of Sub-Ch. 3704
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
1.52% of Sub-Ch. 3704
Balance
−0.07
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−81.82% YoY
100.00% of Sub-Ch. 3704
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+800.00% YoY
20.45% of Sub-Ch. 3704
CAGR · 7-Year
Exports
−50.06% /yr
Imports
−31.74% /yr
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.
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.
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.
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.
India's imports under HSN Code 37040090 have grown at −31.74% CAGR, reaching ₹0.09 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 37040090 and GST compliance.
It includes 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.
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.
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.
Under HSN 37040090, Other Exposed, Undeveloped Photographic Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.