---
title: "HSN Code for Microfiches (Unexposed) | HSN 37052000 GST Rate"
description: "Find HSN and GST Rates for 37052000 related to Microfiches (Unexposed) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37052000/"
---

# HSN Code 37052000: Microfiches (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 microfilms | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37052000 ?

It includes Insecticide: Quinal Phos

### Any common misclassification issue with Microfiches (Unexposed)?

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

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

### Do e‑way bill and e‑invoice apply for Microfiches (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.

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

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).

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

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