--- title: "3707 HSN Code | HSN Code for Photographic chemicals in India" description: "Know more about 3707 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3707 covering Photographic chemicals." canonical: "https://busy.in/hsn/sub-chapter-3707/" --- # HSN Sub-chapter 3707: Photographic chemicals Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 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 | | --- | --- | | 37071000 | [Sensitizing Emulsions](https://busy.in/hsn/hsn-37071000/) | | 37079010 | [Photographic Chemical Products](https://busy.in/hsn/hsn-37079010/) | | 37079090 | [Other Chemical Preparations for Photographic Use](https://busy.in/hsn/hsn-37079090/) | ## Frequently asked questions ### What products are classified under HSN 3707 It includes Photographic chemicals ### Does packaging or branding change how GST applies to Photographic chemicals? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Photographic chemicals 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. ### Does MRP, weight or pack size change GST treatment for Photographic chemicals? 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 chemicals 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 should my invoice and records include for Photographic chemicals? 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. ### How should I document Photographic chemicals sent for job work? Use a delivery challan for sending Photographic chemicals to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ## India's trade performance: HSN Sub-Chapter 3707 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹49 Cr (−14.49% YoY) — 0.0013% of India's total exports - Imports: ₹221 Cr (+13.13% YoY) — 0.0036% of India's total imports - Trade balance: −₹171 Cr (Deficit); surplus rank #761 of 1233 sub-chapters - Share of Chapter 37: 29.19% of its exports; import side 11.13% - Rank within Chapter 37: #2 of 7 by export value; import-side #2 ### Key metrics - Export CAGR: -1.15% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #913 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +32.49% in FY 2021-22 - Contribution to Ch. 37: 29.19% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3707 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 | 52.81 | 0.0023% | — | 62.62% | 214.43 | 0.0060% | — | 14.69% | −161.62 | #828 | | FY 2019-20 | 45.27 | 0.0020% | −14.28% | 57.06% | 209.91 | 0.0063% | −2.11% | 14.83% | −164.64 | #861 | | FY 2020-21 | 32.78 | 0.0015% | −27.59% | 45.22% | 113.96 | 0.0039% | −45.71% | 10.96% | −81.18 | #891 | | FY 2021-22 | 43.43 | 0.0014% | +32.49% | 51.88% | 167.19 | 0.0037% | +46.71% | 11.03% | −123.76 | #892 | | FY 2022-23 | 51.80 | 0.0014% | +19.27% | 56.37% | 220.71 | 0.0038% | +32.01% | 13.09% | −168.91 | #884 | | FY 2023-24 | 57.62 | 0.0016% | +11.24% | 46.18% | 194.91 | 0.0035% | −11.69% | 10.92% | −137.29 | #883 | | FY 2024-25 | 49.27 | 0.0013% | −14.49% | 29.19% | 220.51 | 0.0036% | +13.13% | 11.13% | −171.24 | #913 | - CAGR (7-year): exports -1.15%/yr, imports 0.47%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3707 export-import analysis ### Export decline: -1.15% CAGR over 7 years India's exports under HSN Sub-Chapter 3707 have declined at a compound annual rate of -1.15% over 7 fiscal years, falling from ₹52.81 Crore in FY 2018-19 to ₹49.27 Crore in FY 2024-25. ### HSN Sub-Chapter 3707 ranked #913 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3707 ranks #913 out of 1233 sub-chapters by total export value. Within Chapter 37, it ranks #2 of 7. By trade surplus, it ranks #761 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3707 exports The strongest single-year export movement for HSN Sub-Chapter 3707 was recorded in FY 2021-22, when exports surged by 32.49% over the prior year. ### India records a trade deficit of ₹171.24 Crore in HSN Sub-Chapter 3707 goods In FY 2024-25, India's imports of ₹220.51 Cr exceeded exports of ₹49.27 Cr, resulting in a trade deficit of ₹171.24 Crore — ranking #761 of 1233 by surplus magnitude. ### Import growth of 0.47% CAGR signals stable import dependency for Photographic chemicals India's imports under HSN Sub-Chapter 3707 have grown at 0.47% CAGR, reaching ₹220.51 Crore in FY 2024-25. ### HSN Sub-Chapter 3707 contributes 29.19% of Chapter 37 exports — ranked #2 Among the 7 sub-chapters under Chapter 37, HSN Sub-Chapter 3707 ranks #2 by export value — accounting for 29.19% of the chapter's total exports in FY 2024-25. On the import side, it holds 11.13% share (rank #2). ## 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 (this hsn sub-chapter) | ₹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](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/) | | 3705 | [Textile extruding machines](https://busy.in/hsn/sub-chapter-3705/) | | 3706 | [Cinematographic film](https://busy.in/hsn/sub-chapter-3706/) |