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 purposes. 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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New GST Rate for HSN Code 3703

GST Rate for Photographic paper under HSN Code 3703. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

37

HSN Code

3703

HSN Description

Photographic paper, paperboard and textiles sensitised, unexposed

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3703

Following tariff HSN codes fall under Photographic paper.

Tariff HSN

37031010

Description

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

Tariff HSN

37031020

Description

In rolls of a width exceeding 610 mm:Textiles

Tariff HSN

37032010

Description

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

Tariff HSN

37032020

Description

Other, for colour photography (polychrome): Textiles

Tariff HSN

37039010

Description

Other : Photographic paper or paperboard

Tariff HSN

37039020

Description

Other : Textiles

India’s Trade Performance — HSN Sub-Chapter 3703 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3 Cr

−2.21% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹134 Cr

−15.98% vs FY 2023-24

0.0022% of India’s total imports

Trade Balance

FY 2024-25

−₹132 Cr

Trade Deficit

Surplus rank #744 of 1233 subchapters

% of Chapter 37

FY 2024-25

1.57%

Share of Chapter 37’s total exports in FY 2024-25

Import side: 6.78% of Chapter 37’s imports

Rank Within Chapter 37

FY 2024-25

#4 of 7

Position by export value among subchapters in Chapter 37

Import-side rank: #4 of 7

At a glance

−14.51%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1113

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+43.48%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.57%

Contribution to Ch. 37

Share of Chapter 37 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1036

Balance

−269.73

Exports

6.79 ₹ Cr

0.0003% share

— YoY

8.05% of Ch. 37

Imports

276.52 ₹ Cr

0.0077% share

— YoY

18.95% of Ch. 37

FY 2019-20 Exp. Rank #1080

Balance

−253.45

Exports

2.68 ₹ Cr

0.0001% share

−60.53% YoY

3.38% of Ch. 37

Imports

256.13 ₹ Cr

0.0076% share

−7.37% YoY

18.09% of Ch. 37

FY 2020-21 Exp. Rank #1084

Balance

−77.62

Exports

2.53 ₹ Cr

0.0001% share

−5.60% YoY

3.49% of Ch. 37

Imports

80.15 ₹ Cr

0.0028% share

−68.71% YoY

7.71% of Ch. 37

FY 2021-22 Exp. Rank #1083

Balance

−163.08

Exports

3.63 ₹ Cr

0.0001% share

+43.48% YoY

4.34% of Ch. 37

Imports

166.71 ₹ Cr

0.0036% share

+108.00% YoY

11.00% of Ch. 37

FY 2022-23 Exp. Rank #1104

Balance

−183.64

Exports

2.52 ₹ Cr

0.0001% share

−30.58% YoY

2.74% of Ch. 37

Imports

186.16 ₹ Cr

0.0032% share

+11.67% YoY

11.04% of Ch. 37

FY 2023-24 Exp. Rank #1109

Balance

−157.07

Exports

2.71 ₹ Cr

0.0001% share

+7.54% YoY

2.17% of Ch. 37

Imports

159.78 ₹ Cr

0.0028% share

−14.17% YoY

8.95% of Ch. 37

FY 2024-25 Exp. Rank #1113

Balance

−131.60

Exports

2.65 ₹ Cr

0.0001% share

−2.21% YoY

1.57% of Ch. 37

Imports

134.25 ₹ Cr

0.0022% share

−15.98% YoY

6.78% of Ch. 37

CAGR · 7-Year

Exports

−14.51% /yr

Imports

−11.35% /yr

Consistently Deficit
Chapter 37 total

reference, FY 2024-25

Export

₹168.79 Cr

Import

₹1,980.89 Cr

Trade Balance

−1,812.10

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3703 ranks #1113 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3703 and GST compliance.

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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