3703 HSN Code: Photographic paper

HSN Sub Chapter 3703 represents Photographic paper under GST classification. This code helps businesses identify Photographic paper correctly for billing, taxation, and trade. With HSN Sub Chapter 3703, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic paper.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
37	3703	Photographic paper, paperboard and textiles sensitised, unexposed	18%	18%

HSN Code 3703

Chapter: 37

Description: Photographic paper, paperboard and textiles sensitised, unexposed

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN	Description
37031010	In rolls of a width exceeding 610 mm: Photographic paper or paperboard
37031020	In rolls of a width exceeding 610 mm:Textiles
37032010	Other, for colour photography (polychrome): Photographic paper or paperboard
37032020	Other, for colour photography (polychrome): Textiles
37039010	Other : Photographic paper or paperboard
37039020	Other : Textiles

HSN Code 37031010

In rolls of a width exceeding 610 mm: Photographic paper or paperboard

HSN Code 37031020

In rolls of a width exceeding 610 mm:Textiles

HSN Code 37032010

Other, for colour photography (polychrome): Photographic paper or paperboard

HSN Code 37032020

Other, for colour photography (polychrome): Textiles

HSN Code 37039010

Other : Photographic paper or paperboard

HSN Code 37039020

Other : Textiles

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What products are classified under HSN 3703

It includes Photographic paper

What misclassification mistakes happen with Photographic paper?

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.

What should my invoice and records include for Photographic paper?

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.

Is the composition scheme suitable if I mainly trade Photographic paper?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Can I claim ITC on inputs and services used for Photographic paper?

If your outward supply of Photographic paper is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Does MRP, weight or pack size change GST treatment for Photographic 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.

Important Disclaimer

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.

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