Lekhae
HSN 3701: Photographic plates and film in the flat
HSN code 3701 covers: 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.
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.
What's inside 3701
This heading has 5 subheadings, including: Photographic plates and film; for x-ray, in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, Photographic plates and film; instant print film, in the flat, sensitised, unexposed, whether or not in packs, Photographic plates and film; in the flat, sensitised, unexposed, with any side exceeding 225mm, of any materials other than paper, paperboard or textiles, Photographic plates and film; for colour photography (polychrome), in the flat, sensitised, unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles, Photographic plates and film; (for other than colour photography), in the flat, sensitised, unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles. Use the HSN/SAC finder to pin down the exact code.
Related
Make this invoice now, free, no signup. Correct GST + a UPI QR your client scans to pay you straight to your own UPI.
Open the free GST invoice generator →