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 purposes. 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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New GST Rate for HSN Code 3704

GST Rate for Photographic plates & film under HSN Code 3704. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

37

HSN Code

3704

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3704

Following tariff HSN codes fall under Photographic plates & film.

Tariff HSN

37040010

Description

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

Tariff HSN

37040020

Description

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

Tariff HSN

37040030

Description

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

Tariff HSN

37040090

Description

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

India’s Trade Performance — HSN Sub-Chapter 3704 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

< ₹1 Crore

−87.50% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−33.33% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #532 of 1233 subchapters

% of Chapter 37

FY 2024-25

0.01%

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

Import side: 0.02% of Chapter 37’s imports

Rank Within Chapter 37

FY 2024-25

#6 of 7

Position by export value among subchapters in Chapter 37

Import-side rank: #6 of 7

At a glance

−50.06%

Export CAGR

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

#1193

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+260.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.01%

Contribution to Ch. 37

Share of Chapter 37 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1128

Balance

+0.36

Exports

1.29 ₹ Cr

0.0001% share

— YoY

1.53% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.06% of Ch. 37

FY 2019-20 Exp. Rank #1098

Balance

+1.81

Exports

1.99 ₹ Cr

0.0001% share

+54.26% YoY

2.51% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−80.65% YoY

0.01% of Ch. 37

FY 2020-21 Exp. Rank #1168

Balance

−0.13

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−92.46% YoY

0.21% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+55.56% YoY

0.03% of Ch. 37

FY 2021-22 Exp. Rank #1148

Balance

+0.20

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+260.00% YoY

0.65% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+21.43% YoY

0.02% of Ch. 37

FY 2022-23 Exp. Rank #1170

Balance

−1.26

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−68.52% YoY

0.19% of Ch. 37

Imports

1.43 ₹ Cr

0.0000% share

+320.59% YoY

0.08% of Ch. 37

FY 2023-24 Exp. Rank #1182

Balance

−0.50

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−5.88% YoY

0.13% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−53.85% YoY

0.04% of Ch. 37

FY 2024-25 Exp. Rank #1193

Balance

−0.42

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−87.50% YoY

0.01% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−33.33% YoY

0.02% of Ch. 37

CAGR · 7-Year

Exports

−50.06% /yr

Imports

−11.73% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3704 ranks #1193 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3704 and GST compliance.

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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