What products are classified under HSN 37050000 ?
It includes Exposed & Developed Photographic Plates/Film (Non-Cinematographic)
HSN Code 37050000 represents Exposed & Developed Photographic Plates/Film (Non-Cinematographic) under GST classification. This code helps businesses identify Exposed & Developed Photographic Plates/Film (Non-Cinematographic) correctly for billing, taxation, and trade. With HSN Code 37050000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Exposed & Developed Photographic Plates/Film (Non-Cinematographic).
HSN Code 37050000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 37 | Photographic or cinematographic goods | 3705 | Photographic plates and film, exposed and developed, other than cinematographic film | Photographic plates and film, exposed and developed, other than cinematographic film | 6% | 6% | 12% | 0% |
Exposed & Developed Photographic Plates/Film (Non-Cinematographic) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Photographic paper, paperboard and textiles sensitised, unexposed for offset reproduction | |
| Photographic paper, paperboard and textiles sensitised, unexposed microfilms | |
| Photographic paper, paperboard and textiles sensitised, unexposed other: microfiches | |
| Photographic paper, paperboard and textiles sensitised, unexposed other: other |
Photographic paper, paperboard and textiles sensitised, unexposed for offset reproduction
Photographic paper, paperboard and textiles sensitised, unexposed microfilms
Photographic paper, paperboard and textiles sensitised, unexposed other: microfiches
Photographic paper, paperboard and textiles sensitised, unexposed other: other
It includes Exposed & Developed Photographic Plates/Film (Non-Cinematographic)
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Exposed & Developed Photographic Plates/Film (Non-Cinematographic); Nil for exempt items if applicable).
Under HSN 37050000, Exposed & Developed Photographic Plates/Film (Non-Cinematographic) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.