What products are classified under HSN 37079010 ?
It includes Photographic Chemical Products
HSN Code 37079010 represents Photographic Chemical Products under GST classification. This code helps businesses identify Photographic Chemical Products correctly for billing, taxation, and trade. With HSN Code 37079010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic Chemical Products.
HSN Code 37079010 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 | Other: Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk | 9% | 9% | 18% | 0% |
Description of goods
Other: Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk
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
Photographic Chemical Products does not include products with the following descriptions:
Sensitizing emulsions
Other: Other
It includes Photographic Chemical Products
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 Photographic Chemical Products; Nil for exempt items if applicable).
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.
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.