--- title: "3704 HSN Code | HSN Code for Photographic plates & film in India" description: "Know more about 3704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3704 covering Photographic plates & film." canonical: "https://busy.in/hsn/sub-chapter-3704/" --- # HSN Sub-chapter 3704: Photographic plates & film Photographic plates, film, paper, paper board and textiles, exposed but not developed 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 | | --- | --- | | 37040010 | [Photographic Paper/Paperboard](https://busy.in/hsn/hsn-37040010/) | | 37040020 | [Cinematographic Plates & Film](https://busy.in/hsn/hsn-37040020/) | | 37040030 | [Photographic Paper and Paperboard](https://busy.in/hsn/hsn-37040030/) | | 37040090 | [Other Exposed, Undeveloped Photographic Materials](https://busy.in/hsn/hsn-37040090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 3704 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−87.50% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−33.33% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #532 of 1233 sub-chapters - Share of Chapter 37: 0.01% of its exports; import side 0.02% - Rank within Chapter 37: #6 of 7 by export value; import-side #6 ### Key metrics - Export CAGR: -50.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1193 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +260.00% in FY 2021-22 - Contribution to Ch. 37: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3704 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 | 1.29 | 0.0001% | — | 1.53% | < ₹1 Crore | 0.0000% | — | 0.06% | +0.36 | #1128 | | FY 2019-20 | 1.99 | 0.0001% | +54.26% | 2.51% | < ₹1 Crore | 0.0000% | −80.65% | 0.01% | +1.81 | #1098 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −92.46% | 0.21% | < ₹1 Crore | 0.0000% | +55.56% | 0.03% | −0.13 | #1168 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +260.00% | 0.65% | < ₹1 Crore | 0.0000% | +21.43% | 0.02% | +0.20 | #1148 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −68.52% | 0.19% | 1.43 | 0.0000% | +320.59% | 0.08% | −1.26 | #1170 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −5.88% | 0.13% | < ₹1 Crore | 0.0000% | −53.85% | 0.04% | −0.50 | #1182 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −87.50% | 0.01% | < ₹1 Crore | 0.0000% | −33.33% | 0.02% | −0.42 | #1193 | - CAGR (7-year): exports -50.06%/yr, imports -11.73%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3704 export-import analysis ### Export decline: -50.06% CAGR over 7 years India's exports under HSN Sub-Chapter 3704 have declined at a compound annual rate of -50.06% over 7 fiscal years, falling from ₹1.29 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25. ### HSN Sub-Chapter 3704 ranked #1193 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3704 ranks #1193 out of 1233 sub-chapters by total export value. Within Chapter 37, it ranks #6 of 7. By trade surplus, it ranks #532 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3704 exports The strongest single-year export movement for HSN Sub-Chapter 3704 was recorded in FY 2021-22, when exports surged by 260.00% over the prior year. ### India records a trade deficit of ₹0.42 Crore in HSN Sub-Chapter 3704 goods In FY 2024-25, India's imports of ₹0.44 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹0.42 Crore — ranking #532 of 1233 by surplus magnitude. ### Import growth of -11.73% CAGR signals stable import dependency for Photographic plates & film India's imports under HSN Sub-Chapter 3704 have grown at -11.73% CAGR, reaching ₹0.44 Crore in FY 2024-25. ### HSN Sub-Chapter 3704 contributes 0.01% of Chapter 37 exports — ranked #6 Among the 7 sub-chapters under Chapter 37, HSN Sub-Chapter 3704 ranks #6 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #6). ## 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](https://busy.in/hsn/sub-chapter-3703/) | ₹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 (this hsn sub-chapter) | < ₹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/) | | 3703 | [Photographic paper](https://busy.in/hsn/sub-chapter-3703/) | | 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/) |