HSN Code 37040010 -- – Photographic paper, paperboard and textiles sensitised, unexposed photographic p (GST Rate 18%)

HSN Code 37040010

Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and textiles, exposed but not developed: photographic paper, or paperboard

HSN37040010

Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and textiles, exposed but not developed: photographic paper, or paperboard

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 3704
Subheading: 370400
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 photographic p. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% 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 37040010?
HSN Code 37040010 is the official Harmonized System of Nomenclature code for Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and text, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 37040010?
HSN Code 37040010 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 37040010 belong to?
HSN Code 37040010 falls under Chapter 37 -- Photographic or cinematographic goods of the GST tariff.
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