What products are classified under HSN 37071000 ?
It includes Sensitizing Emulsions
HSN Code 37071000 represents Sensitizing Emulsions under GST classification. This code helps businesses identify Sensitizing Emulsions correctly for billing, taxation, and trade. With HSN Code 37071000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sensitizing Emulsions.
HSN Code 37071000 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 | 3707 | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use | Sensitizing emulsions | 9% | 9% | 18% | 0% |
Description of goods
Sensitizing emulsions
Chapter
37 – Photographic or cinematographic goods
Sub Chapter
3707 – Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
Sensitizing Emulsions does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other: Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk | |
| Other: Other |
Other: Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk
Other: Other
It includes Sensitizing Emulsions
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 Sensitizing Emulsions; Nil for exempt items if applicable).
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.
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.
Under HSN 37071000, Sensitizing Emulsions attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.