HSN Code 37052000 -- – Photographic paper, paperboard and textiles sensitised, unexposed microfilms (GST Rate 5%)

HSN Code 37052000

Photographic paper, paperboard and textiles sensitised, unexposed microfilms

HSN37052000

Photographic paper, paperboard and textiles sensitised, unexposed microfilms

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3705
Subheading: 370520
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Photographic paper, paperboard and textiles sensitised, unexposed microfilms. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 37052000?
HSN Code 37052000 is the official Harmonized System of Nomenclature code for Photographic paper, paperboard and textiles sensitised, unexposed microfilms, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 37052000?
HSN Code 37052000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 37052000 belong to?
HSN Code 37052000 falls under Chapter 37 -- Photographic or cinematographic goods of the GST tariff.
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