Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3704 specifically identifies photographic plates, film, paper, paperboard and textiles, exposed but not developed for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 3704 on all Tax Invoices for photographic plates, film, paper, paperboard and textiles, exposed but not developed
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 3704

"Classifying photographic plates, film, paper, paperboard and textiles, exposed but not developed correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Photographic Goods category. AasanKhata automatically monitors these shifts for you."