Chapter 37 · Section VI

HSN Code Chapter 37: Photographic film and cinematographic goods

Photographic or cinematographic goods

Rate distribution

Code	Description	GST rate
3701	Photographic plates and film in the flat, sensitised	Varies
3702	Photographic film in rolls, sensitised, unexposed, of any	18%
3703	Photographic paper, paperboard and textiles, sensitised	18%
3704	Photographic plates, film, paper, paperboard and textiles	18%
3705	Photographic plates and film, exposed and developed, other	5%
3706	Cinematographic film, exposed and developed	Varies
3707	Chemical preparations for photographic uses	18%

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.