What products are classified under HSN 37052000 ?
It includes Insecticide: Quinal Phos
HSN Code 37052000 represents Microfiches (Unexposed) under GST classification. This code helps businesses identify Microfiches (Unexposed) correctly for billing, taxation, and trade. With HSN Code 37052000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Microfiches (Unexposed).
HSN Code 37052000 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 microfilms | 9% | 9% | 18% | 0% |
Microfiches (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 for offset reproduction | |
| 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 for offset reproduction
Photographic paper, paperboard and textiles sensitised, unexposed other: microfiches
Photographic paper, paperboard and textiles sensitised, unexposed other: other
It includes Insecticide: Quinal Phos
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Microfiches (Unexposed); Nil for exempt items if applicable).
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.