--- title: "3705 HSN Code | HSN Code for Textile extruding machines in India" description: "Know more about 3705 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3705 covering Textile extruding machines." canonical: "https://busy.in/hsn/sub-chapter-3705/" --- # HSN Sub-chapter 3705: Textile extruding machines Photographic plates and film, exposed and developed, other than cinematographic film Part of [Chapter 37: Photographic or Cinematographic Goods](https://busy.in/hsn/chapter-37/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 37050000 | [Exposed & Developed Photographic Plates/Film (Non-Cinematographic)](https://busy.in/hsn/hsn-37050000/) | | 37051000 | [Microfilms (Unexposed)](https://busy.in/hsn/hsn-37051000/) | | 37052000 | [Microfiches (Unexposed)](https://busy.in/hsn/hsn-37052000/) | | 37059010 | [Other Unexposed Photographic Materials](https://busy.in/hsn/hsn-37059010/) | | 37059090 | [Activated bauxite](https://busy.in/hsn/hsn-37059090/) | ## Frequently asked questions ### What products are classified under HSN 3705 It includes Textile extruding machines ### Can reverse charge ever apply to transactions involving Textile extruding machines? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Textile extruding machines are forward charge. Check the current notifications for any special cases before deciding. ### Does packaging or branding change how GST applies to Textile extruding machines? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Textile extruding machines is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### What should my invoice and records include for Textile extruding machines? 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. ### What are the e‑way bill and e‑invoice points while moving Textile extruding machines? 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. ### Does MRP, weight or pack size change GST treatment for Textile extruding machines? 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 3705 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+520.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−96.73% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #533 of 1233 sub-chapters - Share of Chapter 37: 0.18% of its exports; import side 0.04% - Rank within Chapter 37: #5 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: 31.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1164 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +520.00% in FY 2024-25 - Contribution to Ch. 37: 0.18% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3705 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 Crore | 0.0000% | — | 0.07% | 3.28 | 0.0001% | — | 0.22% | −3.22 | #1189 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +50.00% | 0.11% | < ₹1 Crore | 0.0000% | −80.79% | 0.04% | −0.54 | #1175 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −22.22% | 0.10% | < ₹1 Crore | 0.0000% | +50.79% | 0.09% | −0.88 | #1181 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −28.57% | 0.06% | < ₹1 Crore | 0.0000% | −26.32% | 0.05% | −0.65 | #1185 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +220.00% | 0.17% | 5.03 | 0.0001% | +618.57% | 0.30% | −4.87 | #1173 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −68.75% | 0.04% | 24.15 | 0.0004% | +380.12% | 1.35% | −24.10 | #1195 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +520.00% | 0.18% | < ₹1 Crore | 0.0000% | −96.73% | 0.04% | −0.48 | #1164 | - CAGR (7-year): exports 31.48%/yr, imports -21.12%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3705 export-import analysis ### Consistent export growth: 31.48% CAGR over 7 years India's exports under HSN Sub-Chapter 3705 have grown at a compound annual rate of 31.48% over 7 fiscal years, rising from ₹0.06 Crore in FY 2018-19 to ₹0.31 Crore in FY 2024-25. ### HSN Sub-Chapter 3705 ranked #1164 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3705 ranks #1164 out of 1233 sub-chapters by total export value. Within Chapter 37, it ranks #5 of 7. By trade surplus, it ranks #533 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 3705 exports The strongest single-year export movement for HSN Sub-Chapter 3705 was recorded in FY 2024-25, when exports surged by 520.00% over the prior year. ### India records a trade deficit of ₹0.48 Crore in HSN Sub-Chapter 3705 goods In FY 2024-25, India's imports of ₹0.79 Cr exceeded exports of ₹0.31 Cr, resulting in a trade deficit of ₹0.48 Crore — ranking #533 of 1233 by surplus magnitude. ### Import growth of -21.12% CAGR signals stable import dependency for Textile extruding machines India's imports under HSN Sub-Chapter 3705 have grown at -21.12% CAGR, reaching ₹0.79 Crore in FY 2024-25. ### HSN Sub-Chapter 3705 contributes 0.18% of Chapter 37 exports — ranked #5 Among the 7 sub-chapters under Chapter 37, HSN Sub-Chapter 3705 ranks #5 by export value — accounting for 0.18% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #5). ## 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 (this hsn sub-chapter) | < ₹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/) | | 3703 | [Photographic paper](https://busy.in/hsn/sub-chapter-3703/) | | 3704 | [Photographic plates & film](https://busy.in/hsn/sub-chapter-3704/) | | 3706 | [Cinematographic film](https://busy.in/hsn/sub-chapter-3706/) | | 3707 | [Photographic chemicals](https://busy.in/hsn/sub-chapter-3707/) |