Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3705 specifically identifies photographic plates and films, exposed and developed, other than cinematographic film for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 3705 on all Tax Invoices for photographic plates and films, exposed and developed, other than cinematographic film
✓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 3705

"Classifying photographic plates and films, exposed and developed, other than cinematographic film correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Photographic Goods category. AasanKhata automatically monitors these shifts for you."