HSN 37: Photographic or cinematographic goods
HSN code 37 covers: Photographic or cinematographic goods.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
Headings under chapter 37
- 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
- 3702 — Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
- 3703 — Photographic paper, paperboard and textiles; sensitised, unexposed
- 3704 — Photographic plates, film, paper, paperboard and textiles, exposed but not developed
- 3705 — Photographic plates and film; exposed and developed, other than cinematographic film
- 3706 — Cinematographic film; exposed and developed, whether or not incorporating sound track or consisting only of sound track
- 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 for retail sale
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