Chapter 37 of the GST framework covers Photographic Or Cinematograph, and HSN Code 37013000 specifically identifies Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is m2.
HSN Codes under Chapter 37 – Photographic Or Cinematograph
Below are related HSN codes from Chapter 37 – Photographic Or Cinematograph for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Photographic Or Cinematograph... | 37011010 | Photographic Plates And Film In The Flat, Sensitis... | 6.00% | 6.00% | 12.00% |
| Photographic Or Cinematograph... | 37011090 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37012000 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37019110 | Photographic Plates And Film In The Flat, Sensitis... | 9.00% | 9.00% | 18.00% |
| Photographic Or Cinematograph... | 37019190 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37019910 | Photographic Plates And Film In The Flat, Sensitis... | 9.00% | 9.00% | 18.00% |
| Photographic Or Cinematograph... | 37019990 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37021000 | Photographic Film In Rolls, Sensitised, Unexposed,... | 9.00% | 9.00% | 18.00% |
| Photographic Or Cinematograph... | 37022000 | Photographic Film In Rolls, Sensitised, Unexposed,... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37023110 | Photographic Film In Rolls, Sensitised, Unexposed,... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 37013000
The tax structure for Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm under HSN Code 37013000 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in m2 as the standard measurement for goods under Chapter 37 – Photographic Or Cinematograph.
Who Should Use HSN Code 37013000?
All businesses supplying Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm are obligated to use HSN 37013000 on tax invoices. From producers to retailers within Photographic Or Cinematograph, Chapter 37 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm? Complete GST registration to legally collect taxes on goods under HSN 37013000. Businesses importing or exporting Photographic Or Cinematograph products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate HSN Code 37013000 usage for Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 37 – Photographic Or Cinematograph to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 37013000 is used to classify Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm under Chapter 37 – Photographic Or Cinematograph for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm, CGST applies at 0.09 and SGST/UTGST at 0.09 for intrastate supplies. Interstate transactions are taxed under IGST at 0.18.
Yes, GST registration is mandatory for businesses dealing in Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other Plates And Film, With Any Side Exceeding 255 Mm under HSN 37013000. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Photographic Or Cinematograph, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.