HSN Code 3704 – Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed

What is HSN Code 3704?

HSN code 3704 is the Harmonized System of Nomenclature classification for Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 37 — Photographic Or Cinematographic Goods, which is part of Section VI: Chemical Products. Every GST-registered business supplying photographic plates, film, paper, paperboard and textiles, exposed but not developed must quote HSN 3704 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 3704

GST rate for HSN 3704

Goods under HSN 3704 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Sub-codes under this classification

HSN Code 3704 — FAQs