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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 37: Photographic & Cinematographic Goods GST India
HSN Code & GST Rate for Photographic & cinematographic goods – Chapter 37
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| 12% | Photographic plates and film for x-ray for medical use | 3701 | 37011010, 37011090, 37012000, 37013000, 37019110, 37019190, 37019910, 37019990 |
| 18% | 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; such as Instant print film, Cinematographic film (other than for x-ray for Medi-cal use) | 3701 | 37011010, 37011090, 37012000, 37013000, 37019110, 37019190, 37019910, 37019990 |
| 18% | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 3702 | 37021000, 37023110, 37023190, 37023210, 37023290, 37023910, 37023990, 37024110, 37024190, 37024210, 37024220, 37024290, 37024310, 37024320, 37024390, 37024410, 37024420, 37024490, 37025210, 37025220, 37025290, 37025300, 37025410, 37025420, 37025490, 37025510, 37025520, 37025590, 37025610, 37025620, 37025690, 37029611, 37029619, 370297 1, 37029810, 37029890 |
| 18% | Photographic paper, paperboard and textiles, sensitised, unexposed | 3703 | 37031010, 37031020, 37032010, 37032020, 37039010, 37039020 |
| 18% | Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 3704 | 37040010, 37040020, 37040030, 37040090 |
| 12% | Photographic plates and films, exposed and developed, other than cinematographic film | 3705 | 37051000, 37059010, 37059090 |
| 12% | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. | 3706 | 37061011, 37061012, 37061013, 37061014, 37061015, 37061020, 37061030, 37061041, 37061042, 37061051, 37061052, 37061059, 37061061, 37061062, 37061063, 37061069, 37061070, 37061091, 37061092, 37061099, 37069011, 37069012, 37069013, 37069014, 37069015, 37069020, 37069030, 37069041, 37069042, 37069051, 37069052, 37069059, 37069061, 37069062, 37069063, 37069064, 37069069, 37069070, 37069091, 37069092, 37069099 |
| 18% | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films | 3706 | 37061011, 37061012, 37061013, 37061014, 37061015, 37061020, 37061030, 37061041, 37061042, 37061051, 37061052, 37061059, 37061061, 37061062, 37061063, 37061069, 37061070, 37061091, 37061092, 37061099, 37069011, 37069012, 37069013, 37069014, 37069015, 37069020, 37069030, 37069041, 37069042, 37069051, 37069052, 37069059, 37069061, 37069062, 37069063, 37069064, 37069069, 37069070, 37069091, 37069092, 37069099 |
| 18% | 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 | 3707 | 37071000, 37079010, 37079090 |
GST Council Updates
GST rates in Chapter 37 vary based on the specific product and its application. For instance, photographic plates and film (including cinematographic film) that are sensitised but unexposed, and photographic paper/paperboard/textiles that are sensitised but unexposed, are generally taxed at 18%. However, photographic plates and film for x-ray for medical use attract a lower rate of 12%. Photographic plates and films, exposed and developed (other than cinematographic film), and cinematographic film exposed and developed (other than feature films) also have a rate of 12%. Chemical preparations for photographic uses are typically at 18%. These examples show differentiation based on the product’s stage and use. Recent GST Council meetings (late 2024/early 2025) do not indicate significant, broad changes across this chapter in publicly available summaries.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.