HSN Codes · Chapter 37: Photographic and Cinematographic Goods

HSN Code 3704

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 3704

The first two digits (37) place this code in chapter 37 — Photographic and Cinematographic Goods. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Photographic film, plates, and chemical preparations for photographic use.

More specific codes under 3704

  • 370400 — Photographic plates, film, paper, paper board and textiles, exposed but not developed
  • 37040010 — Photographic plates, film, paper, paper board and textiles, exposed but not developed — photographic paper, or paperboard
  • 37040020 — Photographic plates, film, paper, paper board and textiles, exposed but not developed — cinematographic plates and film
  • 37040030 — Photographic plates, film, paper, paper board and textiles, exposed but not developed — sensitised textiles
  • 37040090 — Photographic plates, film, paper, paper board and textiles, exposed but not developed — other

Frequently asked questions

The GST rate under 3704 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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