---
title: "HSN Code for Other Unexposed Photographic Materials | HSN 37059010 GST Rate"
description: "Find HSN and GST Rates for 37059010 related to Other Unexposed Photographic Materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37059010/"
---

# HSN Code 37059010: Other Unexposed Photographic Materials

- [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 other: microfiches | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37059010 ?

It includes Insecticide: Synthetic Pyrethrum

### Can we claim ITC on inputs used to trade Other Unexposed Photographic Materials?

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

### Any common misclassification issue with Other Unexposed Photographic Materials?

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

### How should mixed supplies be billed when Other Unexposed Photographic Materials is sold with other items?

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).

### How much GST applies to Other Unexposed Photographic Materials?

Under HSN 37059010, Other Unexposed Photographic Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other Unexposed Photographic Materials?

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 Other Unexposed Photographic Materials?

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.