37040030 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: Sensitised 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 Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles 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 37040030

The taxation of Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles under HSN Code 37040030 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Photographic Or Cinematograph goods under Chapter 37.

Who Should Use HSN Code 37040030?

All businesses supplying Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles are obligated to use HSN 37040030 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: Sensitised Textiles? GST registration is mandatory for collecting and remitting taxes on HSN 37040030 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

Proper use of HSN Code 37040030 for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 37 – Photographic Or Cinematograph through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 37040030 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 37040030 for accurate classification of Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles.

Can I claim input tax credit on Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles purchases?

Yes, registered businesses can claim input tax credit on Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles purchases made under HSN 37040030. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.

What is the difference between CGST and IGST for HSN 37040030?

CGST at 9.00% plus SGST/UTGST at 9.00% applies when Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles is sold within the same state. IGST at 18.00% 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 Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles domestically?

No, Import Export Code is only required if you plan to import or export Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Sensitised Textiles internationally. For domestic trade within Photographic Or Cinematograph, GST registration is sufficient.

More HSN codes from Chapter 37

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