HSN code 3704 is
a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
This code falls under Chapter 37
(Photographic Products) of the Indian GST tariff.
The applicable GST rate is 18%
(CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 3704?
HSN 3704 refers to: Photographic plates, film, paper, paperboard and textiles, exposed but not developed. It belongs to Chapter 37 (Photographic Products) of the GST tariff.
What is the GST rate for HSN code 3704?
The GST rate for HSN code 3704 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 3704 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 3704 belong to?
HSN code 3704 belongs to Chapter 37 of the GST tariff, which covers Photographic Products.
