What products are classified under HSN 37051000 ?
It includes Insecticide: Chlordane
HSN Code 37051000 represents Microfilms (Unexposed) under GST classification. This code helps businesses identify Microfilms (Unexposed) correctly for billing, taxation, and trade. With HSN Code 37051000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Microfilms (Unexposed).
HSN Code 37051000 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 paper, paperboard and textiles sensitised, unexposed for offset reproduction | 9% | 9% | 18% | 0% |
Microfilms (Unexposed) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Photographic plates and film, exposed and developed, other than cinematographic film | |
| 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 plates and film, exposed and developed, other than cinematographic film
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 Insecticide: Chlordane
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 37051000, Microfilms (Unexposed) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Microfilms (Unexposed); Nil for exempt items if applicable).
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.
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.