What products are classified under HSN 37059010 ?
It includes Insecticide: Synthetic Pyrethrum
HSN Code 37059010 represents Other Unexposed Photographic Materials under GST classification. This code helps businesses identify Other Unexposed Photographic Materials correctly for billing, taxation, and trade. With HSN Code 37059010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Unexposed Photographic Materials.
HSN Code 37059010 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 other: microfiches | 9% | 9% | 18% | 0% |
Other Unexposed Photographic Materials 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 microfilms | |
| 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 microfilms
Photographic paper, paperboard and textiles sensitised, unexposed other: other
It includes Insecticide: Synthetic Pyrethrum
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Unexposed Photographic Materials; Nil for exempt items if applicable).
Under HSN 37059010, Other Unexposed Photographic Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.