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

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical 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. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.