Chapter 37 HSN codes: photographic goods

Photographic or cinematographic goods. Every heading in chapter 37 with its GST rate; search any 8-digit code below.

Rates checked October 2026 · from the official GST notifications

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Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

Headings in chapter 37 and their GST

HSN	Description	GST
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 packs8 tariff items	5% or 18%
3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed38 tariff items	18%
3703	Photographic paper, paperboard and textiles, sensitised, unexposed6 tariff items	18%
3704	Photographic plates, film, paper, paperboard and textiles, exposed but not developed4 tariff items	18%
3705	Photographic plates and film, exposed and developed, other than cinematographic film5 tariff items	5%
3706	Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track41 tariff items	5% or 18%
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 put up for retail sale in a form ready for use3 tariff items	18%

Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

Other chapters

What chapter 37 covers

Chapter 37 of the tariff is "Photographic or cinematographic goods". It has 7 four-digit headings and 105 eight-digit tariff items, such as 3701 (Photographic plates and film in the flat, sensitised,), 3702 (Photographic film in rolls, sensitised, unexposed, of any), 3703 (Photographic paper, paperboard and textiles, sensitised,).

GST rates in chapter 37

Most of its tariff items are taxed at 18%. By tariff item: 51 at 18%, 5 at 5%. For 49 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

Questions

What is the GST rate for chapter 37 goods?

Most of its tariff items are taxed at 18%. Of the 105 eight-digit codes in chapter 37, 51 at 18%, 5 at 5%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

What is HSN code 3701?

Heading 3701 is "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". GST: 5% or 18%.