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Chapter 37 of the HSN tariff covers Photographic or cinematographic goods. It has 7 headings (4-digit codes) and 105 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
3701Photographic plates and film in the flat, sensitised, unexposed, of any material other…3702Photographic film in rolls, sensitised, unexposed, of any material other than paper…3703Photographic paper, paperboard and textiles, sensitised, unexposed3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed3705Photographic plates and film, exposed and developed, other than cinematographic film3706Cinematographic film, exposed and developed, whether or not incorporating sound track or…3707Chemical preparations for photographic uses (other than varnishes, glues, adhesives and…
3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, instant print-film in the flat, sensitised, unexposed, whether or not in packs.
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
370110 | For x-ray | 5% or 18% |
37011010 | Medical | 5% or 18% |
37011090 | Other | 18% |
370120 | Instant print film | 5% or 18% |
37012000 | Instant print film | 18% |
370130 | Other plates and film, with any side exceeding 255 mm | 5% or 18% |
37013000 | Other plates and film, with any side exceeding 255 mm | 18% |
370191 | For colour photography (polychrome) | 5% or 18% |
37019110 | Cinematographic film | 18% |
37019190 | Other | 18% |
370199 | Other | 5% or 18% |
37019910 | Cinematographic film | 18% |
37019990 | Other | 18% |
3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
370210 | For x-ray | 18% |
37021000 | For x-ray | 18% |
37022000 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film | 18% |
370231 | For colour photography (polychrome) | 18% |
37023110 | Cinematographic film | 18% |
37023190 | Other | 18% |
370232 | Other, with silver halide emulsion | 18% |
37023210 | Cinematographic film | 18% |
37023290 | Other | 18% |
370239 | Other | 18% |
37023910 | Cinematographic film | 18% |
37023990 | Other | 18% |
370241 | Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) | 18% |
37024110 | Cinematographic film | 18% |
37024190 | Other | 18% |
370242 | Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography | 18% |
37024210 | Photographic film of a width 620 mm in rolls | 18% |
37024220 | Cinematographic film | 18% |
37024290 | Other | 18% |
370243 | Of a width exceeding 610 mm and of a length not exceeding 200 m | 18% |
37024310 | Photographic films (black and white) of a width 620 mm | 18% |
37024320 | Cinematographic film | 18% |
37024390 | Other | 18% |
370244 | Of a width exceeding 105 mm but not exceeding 610 mm | 18% |
37024410 | Photographic films of a width 120 mm in rolls | 18% |
37024420 | Cinematographic film | 18% |
37024490 | Other | 18% |
370251 | Of a width not exceeding 16 mm and of a length not exceeding 14 m | 18% |
370252 | Of a width not exceeding 16 mm | 18% |
37025210 | Finished rolls of cinematographic positive | 18% |
37025220 | Other cinematographic film | 18% |
37025290 | Other | 18% |
370253 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | 18% |
37025300 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | 18% |
370254 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides | 18% |
37025410 | Finished rolls of cinematographic positive | 18% |
37025420 | Other cinematographic film | 18% |
37025490 | Other | 18% |
370255 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m | 18% |
37025510 | Finished rolls of cinematographic positive | 18% |
37025520 | Other cinematographic film | 18% |
37025590 | Other | 18% |
370256 | Of a width exceeding 35 mm | 18% |
37025610 | Finished rolls of cinematographic positive | 18% |
37025620 | Other cinematographic film | 18% |
37025690 | Other | 18% |
370293 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m | 18% |
370294 | Of a width exceeding 16 mm but not | 18% |
370295 | Of a width exceeding 35 mm | 18% |
370296 | Of a width not exceeding 35 mm and of a length not exceeding 30 m | 18% |
37029611 | Not exceeding 16 mm | 18% |
37029619 | Other | 18% |
370297 | Of a width not exceeding 35 mm and of a length exceeding 30 m: 19 | 18% |
37029711 | Not exceeding 16 mm | 18% |
37029719 | Other | 18% |
370298 | Of a width exceeding 35 mm | 18% |
37029810 | Cinematographic film | 18% |
37029890 | Other | 18% |
3703 Photographic paper, paperboard and textiles, sensitised, unexposed
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
370310 | In rolls of a width exceeding 610 mm | 18% |
37031010 | Photographic paper or paperboard | 18% |
37031020 | Textiles | 18% |
370320 | Other, for colour photography (polychrome) | 18% |
37032010 | Photographic paper or paperboard | 18% |
37032020 | Textiles | 18% |
370390 | Other | 18% |
37039010 | Photographic paper or paperboard | 18% |
37039020 | Textiles | 18% |
3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
370400 | Photographic plates, film, paper, paper board and textiles, exposed but not developed | 18% |
37040010 | Photographic paper, or paperboard | 18% |
37040020 | Cinematographic plates and film | 18% |
37040030 | Sensitised textiles | 18% |
37040090 | Other | 18% |
3705 Photographic plates and film, exposed and developed, other than cinematographic film
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
370500 | Photographic plates and film, exposed and developed,other than cinematographic film | 5% |
37050000 | Photographic plates and film, exposed and developed,other than cinematographic film | 5% |
37051000 | Photographic paper, paperboard and textiles sensitised, unexposed for offset reproduction | 5% |
37052000 | Photographic paper, paperboard and textiles sensitised, unexposed microfilms | 5% |
37059010 | Photographic paper, paperboard and textiles sensitised, unexposed other: microfiches | 5% |
37059090 | Photographic paper, paperboard and textiles sensitised, unexposed other: other | 5% |
3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
370610 | Of a width of 35 mm or more | 5% or 18% |
37061011 | Made wholly in black and white and of a length not exceeding 4,000 m | 18% |
37061012 | Made wholly in black and white and of a length exceeding 4,000 m | 18% |
37061013 | Made wholly or partly in colour and of a length not exceeding 4,000 m | 18% |
37061014 | Made wholly or partly in colour and of a length exceeding 4,000 m | 18% |
37061015 | Children's films certified by the central board of film certification to be "children's film" | 18% |
37061020 | Documentary shorts, and films certified as such by the central board of film certification | 5% |
37061030 | News reels and clippings | 5% |
37061041 | Made wholly in black and white | 5% |
37061042 | Made wholly or partly in colour | 5% |
37061051 | Patch prints, including logos intended exclusively for the entertainment of children | 5% |
37061052 | Children's film certified by the central board of films certification to be "children's film" | 5% |
37061059 | Other | 5% |
37061061 | Certified as predominantly educational by the central board of film certification | 5% |
37061062 | Patch prints, including logos intended exclusively for educational purposes | 5% |
37061063 | Teaching aids including film strips of educational nature | 5% |
37061069 | Other | 5% |
37061070 | Short films not elsewhere specified or included | 5% |
37061091 | Audio-visual news or audio-visual views materials including news clippings | 5% |
37061092 | Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | 5% |
37061099 | Other | 5% |
370690 | Other | 5% or 18% |
37069011 | Made wholly in black and white and of a length not exceeding 4,000 m | 18% |
37069012 | Made wholly in black and white and of a length exceeding 4,000 m | 18% |
37069013 | Made wholly or partly in colour and of a length not exceeding 4,000 m | 18% |
37069014 | Made wholly or partly in colour and of a length exceeding 4,000 m | 18% |
37069015 | Children's films certified by the central board of film certification to be "children's film" | 18% |
37069020 | Documentary shots, and films certified as such by the central board of film certification | 5% |
37069030 | News reels and clippings | 5% |
37069041 | Made wholly in black and white | 5% |
37069042 | Made wholly or partly in colour | 5% |
37069051 | Patch prints, including logos intended exclusively for the entertainment of children | 5% |
37069052 | Children's film certified by the central board of films certification to be "children's film" | 5% |
37069059 | Other | 5% |
37069061 | Certified as predominantly educational by the central board of film certification | 5% |
37069062 | Patch prints, including logos intended exclusively for educational purposes | 5% |
37069063 | Teaching aids including film strips of educational nature | 5% |
37069064 | Certified as predominantly educational, by central board of film certification, of width below 30mm | 5% |
37069069 | Other | 5% |
37069070 | Short film not elsewhere specified | 5% |
37069091 | Audio-visual news or audio-visual views materials including news clippings | 5% |
37069092 | Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | 5% |
37069099 | Other | 5% |
3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
370710 | Sensitizing emulsions | 18% |
37071000 | Sensitizing emulsions | 18% |
370790 | Other | 18% |
37079010 | Chemical products mixed or compounded for photographic uses (for example, developers and fixers), whether or not in bulk | 18% |
37079090 | Other | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
