37040010 is the designated HSN classification for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard, 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 Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Quantities are measured in kg. 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 37040010
Tax liability for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard under HSN 37040010 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 37 – Photographic Or Cinematograph products must use kg..
Who Should Use HSN Code 37040010?
All businesses supplying Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard are obligated to use HSN 37040010 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
Starting a business involving Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard? GST registration is mandatory for collecting and remitting taxes on HSN 37040010 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 37040010 for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 37 – Photographic Or Cinematograph should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
Official GST rates for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard under HSN 37040010 are published in government notifications and the CBIC website. Current rates are CGST 9.00%, SGST/UTGST 9.00%, and IGST 18.00%.
Yes, online marketplaces and e-commerce operators selling Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard must mention HSN Code 37040010 on invoices. This Photographic Or Cinematograph classification applies to all sales channels under Chapter 37.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard under HSN 37040010.
GST rates for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Photographic Paper, Or Paperboard and other Photographic Or Cinematograph products under Chapter 37 may change through GST Council recommendations. Monitor official notifications to stay updated on 9.00%, 9.00%, and 18.00% revisions.