What products are classified under HSN 37079090 ?
It includes Other Chemical Preparations for Photographic Use
HSN Code 37079090 represents Other Chemical Preparations for Photographic Use under GST classification. This code helps businesses identify Other Chemical Preparations for Photographic Use correctly for billing, taxation, and trade. With HSN Code 37079090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Chemical Preparations for Photographic Use.
HSN Code 37079090 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: Other | 9% | 9% | 18% | 0% |
Description of goods
Other: Other
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
Other Chemical Preparations for Photographic Use does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sensitizing emulsions | |
| Other: Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk |
Sensitizing emulsions
Other: Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk
It includes Other Chemical Preparations for Photographic Use
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 Other Chemical Preparations for Photographic Use; 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.
Under HSN 37079090, Other Chemical Preparations for Photographic Use 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.