What products are classified under HSN 3701
It includes Photographic plates & film, unexposed
HSN Sub Chapter 3701 represents Photographic plates & film, unexposed under GST classification. This code helps businesses identify Photographic plates & film, unexposed correctly for billing, taxation, and trade. With HSN Sub Chapter 3701, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic plates & film, unexposed.
GST Rate for Photographic plates & film, unexposed under HSN Code 3701. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 37 | 3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print-film in the flat, sensitised, unexposed, whether or not in packs | 5% | 12% |
Chapter: 37
Description: Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print-film in the flat, sensitised, unexposed, whether or not in packs
Following Tariff HSN code falls under Photographic plates & film, unexposed:
| Tariff HSN | Description |
|---|---|
| For X-ray : Medical | |
| For X-ray : Other | |
| Instant print film | |
| Other plates and film, with any side exceeding 255 mm | |
| Other : For colour photography (Polychrome): Cinematographic film | |
| Other : For colour photography (Polychrome): Other | |
| Other : Other : Cinematographic film | |
| Other : Other : Other |
For X-ray : Medical
For X-ray : Other
Instant print film
Other plates and film, with any side exceeding 255 mm
Other : For colour photography (Polychrome): Cinematographic film
Other : For colour photography (Polychrome): Other
Other : Other : Cinematographic film
Other : Other : Other
It includes Photographic plates & film, unexposed
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
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.