HSN Chapter 37
HSN Chapter 37 — Photographic or cinematographic goods
HSN Chapter 37 covers photographic or cinematographic goods. It contains 7 four-digit headings and 147 HSN codes in total. Below is every heading in Chapter 37 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.
Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).
HSN codes in Chapter 37
147 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.
| HSN Code | Description | GST Rate |
|---|---|---|
| 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. | 18% |
| 3702 | Photographic Film in Rolls, Sensitised, Unexposed, of Any Material Other Than Paper, Paperboard or Textiles; Instant Print Film in Rolls, Sensitised, Unexposed | 18% |
| 3703 | Photographic Paper, Paperboard and Textiles, Sensitised, Unexposed | 18% |
| 3704 | Photographic Plates, Film, Paper, Paperboard and Textiles, Exposed but Not Developed | 18% |
| 3705 | Photographic Plates and Film, Exposed and Developed, Other Than Cinematographic Film | 5% |
| 3706 | Cinematographic Film, Exposed and Developed, Whether or Not Incorporating Sound Track or Consisting Only of Sound Track | 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 Use | 18% |
Frequently Asked Questions
What products are in HSN Chapter 37?
Chapter 37 covers photographic or cinematographic goods, spanning 7 headings and 147 HSN codes.
What is the GST rate for Chapter 37 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.
GST-compliant invoicing in TallyPrime
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