HSN Code 37059090 provides the tax classification for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: Other under Chapter 37 – Photographic Or Cinematograph of the GST tariff. Businesses dealing in Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12. The recognized unit of measurement is N.a.
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 37059090
The tax structure for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: Other under HSN Code 37059090 follows a dual taxation model. CGST is levied at 0.06 and SGST/UTGST at 0.06 for intrastate sales. Interstate transactions attract IGST at 0.12. 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 37059090?
Every entity transacting in Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: Other must quote HSN Code 37059090 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
Planning to trade in Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: Other? Complete GST registration to legally collect taxes on goods under HSN 37059090. Businesses importing or exporting Photographic Or Cinematograph products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 37059090 for Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: Other streamlines audit processes and supports valid credit claims. Stay updated on 0.06, 0.06, and 0.12 rates for Chapter 37 – Photographic Or Cinematograph through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 37059090 is used to classify Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: 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 Other: Other, CGST applies at 0.06 and SGST/UTGST at 0.06 for intrastate supplies. Interstate transactions are taxed under IGST at 0.12.
Yes, GST registration is mandatory for businesses dealing in Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: Other under HSN 37059090. 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.