Q3HSN Code 3701
Photographic plates and film in the flat, sensitised
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 rate
| Photographic plates and film for x-ray for medical use | 5% |
| 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; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) | 18% |
Codes under 3701
| Code | Description | GST rate |
|---|---|---|
| 3701 10 | For x-ray — 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. | Varies |
| 3701 10 10 | Medical | Varies |
| 3701 20 | Instant print film | Varies |
| 3701 30 | Other plates and film, with any side exceeding 255 mm — 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. | Varies |
| 3701 91 | For colour photography (polychrome) — 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. | Varies |
| 3701 91 10 | Cinematographic film | Varies |
| 3701 99 | 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. › Other | Varies |
| 3701 99 10 | Cinematographic film | Varies |
← Chapter 37: Photographic film and cinematographic goods
Related HSN codes
3702Photographic film in rolls, sensitised, unexposed, of any3703Photographic paper, paperboard and textiles, sensitised3704Photographic plates, film, paper, paperboard and textiles3705Photographic plates and film, exposed and developed, other3706Cinematographic film, exposed and developed3707Chemical preparations for photographic uses
Frequently Asked Questions
What is the HSN code for photographic plates and film in the flat, sensitised?
The HSN code for photographic plates and film in the flat, sensitised is 3701, under Chapter 37 (Photographic film and cinematographic goods).
What is the GST rate on photographic plates and film in the flat, sensitised?
It depends on the specific item: photographic plates and film for x-ray for medical use is 5%; 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; such as instant print film, cinematographic film (other than for x-ray for medical use) is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.