---
title: "HSN Code for Exposed & Developed Photographic Plates/Film (Non-Cinematographic) | HSN 37050000 GST Rate"
description: "Find HSN and GST Rates for 37050000 related to Exposed & Developed Photographic Plates/Film (Non-Cinematographic) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37050000/"
---

# HSN Code 37050000: Exposed & Developed Photographic Plates/Film (Non-Cinematographic)

- [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 3705: Textile extruding machines](https://busy.in/hsn/sub-chapter-3705/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Photographic plates and film, exposed and developed, other than cinematographic film | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 37050000 ?

It includes Exposed & Developed Photographic Plates/Film (Non-Cinematographic)

### Does packaging or labelling change the GST for 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.

### Any common misclassification issue with Exposed & Developed Photographic Plates/Film (Non-Cinematographic)?

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

### How should mixed supplies be billed when Exposed & Developed Photographic Plates/Film (Non-Cinematographic) is sold with other items?

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).

### How much GST applies to Exposed & Developed Photographic Plates/Film (Non-Cinematographic)?

Under HSN 37050000, Exposed & Developed Photographic Plates/Film (Non-Cinematographic) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Exposed & Developed Photographic Plates/Film (Non-Cinematographic)?

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

## India's trade performance: HSN Code 37050000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+520.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−96.73% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7685 of 12657 HSN codes
- Share of Sub-Chapter 3705: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 3705: #1 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: 31.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9185 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +520.00% in FY 2024-25
- Contribution to Sub-Ch. 3705: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 37050000

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. 3705 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3705 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 100.00% | 3.28 | 0.0001% | — | 100.00% | −3.22 | #9428 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +50.00% | 100.00% | < ₹1 Crore | 0.0000% | −80.79% | 100.00% | −0.54 | #9220 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −22.22% | 100.00% | < ₹1 Crore | 0.0000% | +50.79% | 100.00% | −0.88 | #9417 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −28.57% | 100.00% | < ₹1 Crore | 0.0000% | −26.32% | 100.00% | −0.65 | #9808 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +220.00% | 100.00% | 5.03 | 0.0001% | +618.57% | 100.00% | −4.87 | #9410 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −68.75% | 100.00% | 24.15 | 0.0004% | +380.12% | 100.00% | −24.10 | #10057 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +520.00% | 100.00% | < ₹1 Crore | 0.0000% | −96.73% | 100.00% | −0.48 | #9185 |

- CAGR (7-year): exports 31.48%/yr, imports -21.12%/yr (consistently Deficit)

## Key trade insights: HSN Code 37050000 export-import analysis

### Consistent export growth: 31.48% CAGR over 7 years

India's exports under HSN Code 37050000 have grown at a compound annual rate of 31.48% over 7 fiscal years, rising from ₹0.06 Crore in FY 2018-19 to ₹0.31 Crore in FY 2024-25.

### HSN Code 37050000 ranked #9185 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 37050000 ranks #9185 out of 12657 HSN codes by total export value. Within Sub-Chapter 3705, it ranks #1 of 5. By trade surplus, it ranks #7685 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 37050000 exports

The strongest single-year export movement for HSN Code 37050000 was recorded in FY 2024-25, when exports surged by 520.00% over the prior year.

### India records a trade deficit of ₹0.48 Crore in HSN Code 37050000 goods

In FY 2024-25, India's imports of ₹0.79 Cr exceeded exports of ₹0.31 Cr, resulting in a trade deficit of ₹0.48 Crore — ranking #7685 of 12657 by surplus magnitude.

### Import growth of -21.12% CAGR signals stable import dependency for Exposed & Developed Photographic Plates/Film (Non-Cinematographic)

India's imports under HSN Code 37050000 have grown at -21.12% CAGR, reaching ₹0.79 Crore in FY 2024-25.

### HSN Code 37050000 contributes 100.00% of Sub-Chapter 3705 exports — ranked #1

Among the 5 HSN codes under Sub-Chapter 3705, HSN Code 37050000 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 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 3705

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 37050000: Exposed & Developed Photographic Plates/Film (Non-Cinematographic) (this hsn code) | < ₹1 Crore |
| — | [HSN Code 37051000: Microfilms (Unexposed)](https://busy.in/hsn/hsn-37051000/) | — |
| — | [HSN Code 37052000: Microfiches (Unexposed)](https://busy.in/hsn/hsn-37052000/) | — |
| — | [HSN Code 37059010: Other Unexposed Photographic Materials](https://busy.in/hsn/hsn-37059010/) | — |
| — | [HSN Code 37059090: Activated bauxite](https://busy.in/hsn/hsn-37059090/) | — |