3704 HSN Code: Photographic plates & film

HSN Sub Chapter 3704 represents Photographic plates & film under GST classification. This code helps businesses identify Photographic plates & film correctly for billing, taxation, and trade. With HSN Sub Chapter 3704, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic plates & film.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
37	3704	Photographic plates, film, paper, paper board and textiles, exposed but not developed	18%	18%

HSN Code 3704

Chapter: 37

Description: Photographic plates, film, paper, paper board and textiles, exposed but not developed

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

Tariff HSN	Description
37040010	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Photographic paper, or paperboard
37040020	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Cinematographic plates and film
37040030	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Sensitised textiles
37040090	Photographic plates, film, paper, paper board and textiles, exposed but not developed : Other

HSN Code 37040010

Photographic plates, film, paper, paper board and textiles, exposed but not developed : Photographic paper, or paperboard

HSN Code 37040020

Photographic plates, film, paper, paper board and textiles, exposed but not developed : Cinematographic plates and film

HSN Code 37040030

Photographic plates, film, paper, paper board and textiles, exposed but not developed : Sensitised textiles

HSN Code 37040090

Photographic plates, film, paper, paper board and textiles, exposed but not developed : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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What products are classified under HSN 3704

It includes Photographic plates & film

Can I claim ITC on inputs and services used for Photographic plates & film?

If your outward supply of Photographic plates & film 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 plates & film?

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.

Do spares or accessories of Photographic plates & film follow the same HSN?

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.

What are the e‑way bill and e‑invoice points while moving Photographic plates & film?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

How do I bill a kit or combo that includes Photographic plates & film?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

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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