HSN code · Customs Tariff of India · GST rate
37032010 is the 8-digit HSN code for “Other, for colour photography (polychrome): Photographic paper or paperboard”: tariff item 3703 20 10 under heading 3703 of the Customs Tariff of India. GST on this code is 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 37Heading 3703Sub-heading 3703 20Tariff item 3703 20 10
Other, for colour photography (polychrome): Photographic paper or paperboard
Tariff item 3703 20 10 · Heading 3703 · Chapter 37, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
370320108 digits: 37 + 03 + 20 + 103703 20 10Photographic paper or paperboardHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 37 covers photographic or cinematographic goods. It sits in Section VI, products of the chemical or allied industries.
Photographic paper, paperboard and textiles, sensitised, unexposed.
Other, for colour photography (polychrome).
Photographic paper or paperboard. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 84, “Photographic paper, paperboard and textiles, sensitised, unexposed”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule II, S. No. 84Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 3703 | Photographic paper, paperboard and textiles, sensitised, unexposed | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
37032010 is covered by the highlighted entry. The 18% IGST rate corresponds to CGST 9% + SGST/UTGST 9% on supplies within a State.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 3703, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 370320, goes on B2B tax invoices.
Many businesses show the full 37032010, the tariff item itself.
Rate history
18% IGST · 9% CGST + 9% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 84: “Photographic paper, paperboard and textiles, sensitised, unexposed”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 3703, photographic paper, paperboard and textiles, sensitised, unexposed. The codes below sit closest to 37032010 in the Customs Tariff of India: the other tariff items under heading 3703 and codes elsewhere in chapter 37. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
37032010, this page's code, is tariff item 3703 20 10 under the same heading. One of the codes listed shares its sub-heading, 3703 20.
Codes under other headings of chapter 37, photographic or cinematographic goods. Each page shows that code's own heading and GST rate entries.
Questions
18% IGST, made up of 9% CGST and 9% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 84: “Photographic paper, paperboard and textiles, sensitised, unexposed”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 3703 or 370320; many businesses use the full 37032010.
Tariff item 3703 20 10 of the Customs Tariff of India, First Schedule: “Photographic paper or paperboard”, under sub-heading 3703 20 (“Other, for colour photography (polychrome)”), heading 3703 (“Photographic paper, paperboard and textiles, sensitised, unexposed”), in chapter 37 (photographic or cinematographic goods), Section VI (products of the chemical or allied industries). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
Not sure where your product sits, or spotted a mismatch? Use the WhatsApp button on this page and tell us which product you are looking at.