--- title: "3703 HSN Code | HSN Code for Photographic paper in India" description: "Know more about 3703 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3703 covering Photographic paper." canonical: "https://busy.in/hsn/sub-chapter-3703/" --- # HSN Sub-chapter 3703: Photographic paper Photographic paper, paperboard and textiles sensitised, unexposed Part of [Chapter 37: Photographic or Cinematographic Goods](https://busy.in/hsn/chapter-37/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 37031010 | [In rolls of a width exceeding 610 mm: Photographic paper or paperboard](https://busy.in/hsn/hsn-37031010/) | | 37031020 | [In rolls of a width exceeding 610 mm:Textiles](https://busy.in/hsn/hsn-37031020/) | | 37032010 | [Photographic Paper or Paperboard for Color Photography](https://busy.in/hsn/hsn-37032010/) | | 37032020 | [Polychrome textiles](https://busy.in/hsn/hsn-37032020/) | | 37039010 | [Other \| Other\| Okra/Lady Finger (Bhindi)](https://busy.in/hsn/hsn-37039010/) | | 37039020 | [Other \| Textiles](https://busy.in/hsn/hsn-37039020/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 3703 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−2.21% YoY) — 0.0001% of India's total exports - Imports: ₹134 Cr (−15.98% YoY) — 0.0022% of India's total imports - Trade balance: −₹132 Cr (Deficit); surplus rank #744 of 1233 sub-chapters - Share of Chapter 37: 1.57% of its exports; import side 6.78% - Rank within Chapter 37: #4 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: -14.51% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1113 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +43.48% in FY 2021-22 - Contribution to Ch. 37: 1.57% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3703 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 37 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 37 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 6.79 | 0.0003% | — | 8.05% | 276.52 | 0.0077% | — | 18.95% | −269.73 | #1036 | | FY 2019-20 | 2.68 | 0.0001% | −60.53% | 3.38% | 256.13 | 0.0076% | −7.37% | 18.09% | −253.45 | #1080 | | FY 2020-21 | 2.53 | 0.0001% | −5.60% | 3.49% | 80.15 | 0.0028% | −68.71% | 7.71% | −77.62 | #1084 | | FY 2021-22 | 3.63 | 0.0001% | +43.48% | 4.34% | 166.71 | 0.0036% | +108.00% | 11.00% | −163.08 | #1083 | | FY 2022-23 | 2.52 | 0.0001% | −30.58% | 2.74% | 186.16 | 0.0032% | +11.67% | 11.04% | −183.64 | #1104 | | FY 2023-24 | 2.71 | 0.0001% | +7.54% | 2.17% | 159.78 | 0.0028% | −14.17% | 8.95% | −157.07 | #1109 | | FY 2024-25 | 2.65 | 0.0001% | −2.21% | 1.57% | 134.25 | 0.0022% | −15.98% | 6.78% | −131.60 | #1113 | - CAGR (7-year): exports -14.51%/yr, imports -11.35%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3703 export-import analysis ### Export decline: -14.51% CAGR over 7 years India's exports under HSN Sub-Chapter 3703 have declined at a compound annual rate of -14.51% over 7 fiscal years, falling from ₹6.79 Crore in FY 2018-19 to ₹2.65 Crore in FY 2024-25. ### HSN Sub-Chapter 3703 ranked #1113 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3703 ranks #1113 out of 1233 sub-chapters by total export value. Within Chapter 37, it ranks #4 of 7. By trade surplus, it ranks #744 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3703 exports The strongest single-year export movement for HSN Sub-Chapter 3703 was recorded in FY 2021-22, when exports surged by 43.48% over the prior year. ### India records a trade deficit of ₹131.60 Crore in HSN Sub-Chapter 3703 goods In FY 2024-25, India's imports of ₹134.25 Cr exceeded exports of ₹2.65 Cr, resulting in a trade deficit of ₹131.60 Crore — ranking #744 of 1233 by surplus magnitude. ### Import growth of -11.35% CAGR signals stable import dependency for Photographic paper India's imports under HSN Sub-Chapter 3703 have grown at -11.35% CAGR, reaching ₹134.25 Crore in FY 2024-25. ### HSN Sub-Chapter 3703 contributes 1.57% of Chapter 37 exports — ranked #4 Among the 7 sub-chapters under Chapter 37, HSN Sub-Chapter 3703 ranks #4 by export value — accounting for 1.57% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.78% share (rank #4). ## Related Sub-Chapters in Chapter 37 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 3701: Photographic plates & film, unexposed](https://busy.in/hsn/sub-chapter-3701/) | ₹112 Cr | | #2 | [HSN Sub-Chapter 3707: Photographic chemicals](https://busy.in/hsn/sub-chapter-3707/) | ₹49 Cr | | #3 | [HSN Sub-Chapter 3702: Photographic film rolls](https://busy.in/hsn/sub-chapter-3702/) | ₹4 Cr | | #4 | HSN Sub-Chapter 3703: Photographic paper (this hsn sub-chapter) | ₹3 Cr | | #5 | [HSN Sub-Chapter 3705: Textile extruding machines](https://busy.in/hsn/sub-chapter-3705/) | < ₹1 Crore | | #6 | [HSN Sub-Chapter 3704: Photographic plates & film](https://busy.in/hsn/sub-chapter-3704/) | < ₹1 Crore | | #6 | [HSN Sub-Chapter 3706: Cinematographic film](https://busy.in/hsn/sub-chapter-3706/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 3701 | [Photographic plates & film, unexposed](https://busy.in/hsn/sub-chapter-3701/) | | 3702 | [Photographic film rolls](https://busy.in/hsn/sub-chapter-3702/) | | 3704 | [Photographic plates & film](https://busy.in/hsn/sub-chapter-3704/) | | 3705 | [Textile extruding machines](https://busy.in/hsn/sub-chapter-3705/) | | 3706 | [Cinematographic film](https://busy.in/hsn/sub-chapter-3706/) | | 3707 | [Photographic chemicals](https://busy.in/hsn/sub-chapter-3707/) |