---
title: "HSN Code for Microfilms (Unexposed) | HSN 37051000 GST Rate"
description: "Find HSN and GST Rates for 37051000 related to Microfilms (Unexposed) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37051000/"
---

# HSN Code 37051000: Microfilms (Unexposed)

- [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 paper, paperboard and textiles sensitised, unexposed for offset reproduction | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37051000 ?

It includes Insecticide: Chlordane

### Can we claim ITC on inputs used to trade Microfilms (Unexposed)?

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

### Does packaging or labelling change the GST for Microfilms (Unexposed)?

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.

### How much GST applies to Microfilms (Unexposed)?

Under HSN 37051000, Microfilms (Unexposed) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Microfilms (Unexposed) is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Microfilms (Unexposed)?

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.