HSN Code 37040090 provides the tax classification for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other under Chapter 37 – Photographic Or Cinematograph of the GST tariff. Businesses dealing in Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized unit of measurement is kg..
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 37040090
Goods classified as Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other under HSN 37040090 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 37 – Photographic Or Cinematograph products.
Who Should Use HSN Code 37040090?
Traders, manufacturers, and importers of Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other are required to mention HSN Code 37040090 on all GST documents. This Photographic Or Cinematograph classification under Chapter 37 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Commencing trade in Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other? Secure GST registration to handle taxes on HSN 37040090 classified goods. Businesses with international operations in Photographic Or Cinematograph need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Proper use of HSN Code 37040090 for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 37 – Photographic Or Cinematograph through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 37040090 is used to classify Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other 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 Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other, 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 Paper, Paperboard And Textiles Sensitised, Unexposed Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed: Other under HSN 37040090. 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.