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HSN 3702: Photographic film in rolls

HSN code 3702 covers: Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.

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 3702

This heading has 16 subheadings, including: Photographic film; for x-rays, in rolls, sensitised and unexposed (other than of paper, paperboard or textiles), Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles), Photographic film; in rolls, with silver halide emulsion, sensitised, unexposed, without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles), Photographic film; in rolls, (other than with silver halide emulsion and for colour photography), sensitised, unexposed, without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles), Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, without sprocket holes, of a width exceeding 610mm and of a length exceeding 200m (other than of paper, paperboard or textiles), Photographic film; in rolls, (other than for colour photography), sensitised, unexposed, without sprocket holes, of a width exceeding 610mm and of a length exceeding 200m (other than of paper, paperboard or textiles), Photographic film; in rolls, sensitised, unexposed, without sprocket holes, of a width exceeding 610mm and of a length not exceeding 200m (other than of paper, paperboard or textiles), Photographic film; in rolls, sensitised, unexposed, without sprocket holes, of a width exceeding 105mm but not exceeding 610mm (other than of paper, paperboard or textiles)…. Use the HSN/SAC finder to pin down the exact code.

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