37031020 is the designated HSN classification for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles, categorized under Chapter 37 – Photographic Or Cinematograph in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in N.a for billing purposes.

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... 37013000 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

GST Rates for HSN 37031020

The tax structure for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles under HSN Code 37031020 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 N.a as the standard measurement for goods under Chapter 37 – Photographic Or Cinematograph.

Who Should Use HSN Code 37031020?

Every entity transacting in Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles must quote HSN Code 37031020 on invoices. This includes traders, distributors, and e-commerce sellers operating under Photographic Or Cinematograph. Chapter 37 mandates this classification for accurate tax computation across the supply chain.

Business Registration Requirements

Starting a business involving Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles? GST registration is mandatory for collecting and remitting taxes on HSN 37031020 goods. Companies planning international trade within Photographic Or Cinematograph must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Accurate application of HSN Code 37031020 for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 37 – Photographic Or Cinematograph should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 37031020 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 37031020 for accurate classification of Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles.

Can I claim input tax credit on Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles purchases?

Yes, registered businesses can claim input tax credit on Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles purchases made under HSN 37031020. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 37031020?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles domestically?

No, Import Export Code is only required if you plan to import or export Photographic Paper, Paperboard And Textiles Sensitised, Unexposed In Rolls Of A Width Exceeding 610 Mm: Textiles internationally. For domestic trade within Photographic Or Cinematograph, GST registration is sufficient.

More HSN codes from Chapter 37

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