Q3HSN Code 3702
Photographic film in rolls, sensitised, unexposed, of any
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
GST rate
18%
Codes under 3702
| Code | Description | GST rate |
|---|---|---|
| 3702 10 | For x-ray — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 20 00 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film | 18% |
| 3702 31 | For colour photography (polychrome) — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 31 10 | Cinematographic film | 18% |
| 3702 32 | Other, with silver halide emulsion: | 18% |
| 3702 32 10 | Cinematographic film | 18% |
| 3702 39 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed › Other | 18% |
| 3702 39 10 | Cinematographic film | 18% |
| 3702 41 | A width exceeding 610 mm and of a length exceeding 200 M, for colour photography (polychrome) — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 41 10 | Cinematographic film | 18% |
| 3702 42 | A width exceeding 610 mm and of a length exceeding 200 M, other than for colour photography — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 42 10 | Photographic film of a width 620 mm in rolls | 18% |
| 3702 42 20 | Cinematographic film | 18% |
| 3702 43 | A width exceeding 610 mm and of a length not exceeding 200 M — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 43 10 | Photographic films (black and white) of a width 620 mm | 18% |
| 3702 43 20 | Cinematographic film | 18% |
| 3702 44 | A width exceeding 105 mm but not exceeding 610 mm — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 44 10 | Photographic films of a width 120 mm in rolls | 18% |
| 3702 44 20 | Cinematographic film | 18% |
| 3702 51 | A width not exceeding 16 mm and of a length not exceeding 14 M — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 52 | A width not exceeding 16 mm — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 52 10 | Finished rolls of cinematographic positive | 18% |
| 3702 52 20 | Other cinematographic film — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 53 | A width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 M, for slides — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 54 | A width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 M, other than for slides — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 54 10 | Finished rolls of cinematographic positive | 18% |
| 3702 54 20 | Other cinematographic film — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 55 | A width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 M — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 55 10 | Finished rolls of cinematographic positive | 18% |
| 3702 55 20 | Other cinematographic film — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 56 | A width exceeding 35 mm — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 56 10 | Finished rolls of cinematographic positive | 18% |
| 3702 56 20 | Other cinematographic film — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 93 | A width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 M — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 94 | A width exceeding 16 mm but not — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 95 | A width exceeding 35 mm — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 96 | A width not exceeding 35 mm and of a length not exceeding 30 M — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 96 11 | Not exceeding 16 mm — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 97 | A width not exceeding 35 mm and of a length exceeding 30 M: 19 — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 97 11 | Not exceeding 16 mm — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 98 | A width exceeding 35 mm — photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
| 3702 98 10 | Cinematographic film | 18% |
← Chapter 37: Photographic film and cinematographic goods
Related HSN codes
3701Photographic plates and film in the flat, sensitised3703Photographic 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 film in rolls, sensitised, unexposed, of any?
The HSN code for photographic film in rolls, sensitised, unexposed, of any is 3702, under Chapter 37 (Photographic film and cinematographic goods).
What is the GST rate on photographic film in rolls, sensitised, unexposed, of any?
Photographic film in rolls, sensitised, unexposed, of any is taxed at 18% GST under HSN code 3702.
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.