HSN Code 3705
Photographic plates and film, exposed and developed, other
Photographic plates and film, exposed and developed, other than cinematographic film
GST rate
5%
Codes under 3705
| Code | Description | GST rate |
|---|---|---|
| 3705 00 | Photographic plates and film, exposed and developed,other than cinematographic film | 5% |
| 3705 10 00 | Photographic paper, paperboard and textiles sensitised, unexposed for offset reproduction | 5% |
| 3705 20 00 | Photographic paper, paperboard and textiles sensitised, unexposed microfilms | 5% |
| 3705 90 10 | Photographic paper, paperboard and textiles sensitised, unexposed other: microfiches | 5% |
| 3705 90 90 | Photographic paper, paperboard and textiles sensitised, unexposed other: other | 5% |
← Chapter 37: Photographic film and cinematographic goods
Related HSN codes
3701Photographic plates and film in the flat, sensitised3702Photographic film in rolls, sensitised, unexposed, of any3703Photographic paper, paperboard and textiles, sensitised3704Photographic plates, film, paper, paperboard and textiles3706Cinematographic film, exposed and developed3707Chemical preparations for photographic uses
Frequently Asked Questions
What is the HSN code for photographic plates and film, exposed and developed, other?
The HSN code for photographic plates and film, exposed and developed, other is 3705, under Chapter 37 (Photographic film and cinematographic goods).
What is the GST rate on photographic plates and film, exposed and developed, other?
Photographic plates and film, exposed and developed, other is taxed at 5% GST under HSN code 3705.
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.