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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

CodeDescriptionGST rate
3705 00Photographic plates and film, exposed and developed,other than cinematographic film5%
3705 10 00Photographic paper, paperboard and textiles sensitised, unexposed for offset reproduction5%
3705 20 00Photographic paper, paperboard and textiles sensitised, unexposed microfilms5%
3705 90 10Photographic paper, paperboard and textiles sensitised, unexposed other: microfiches5%
3705 90 90Photographic paper, paperboard and textiles sensitised, unexposed other: other5%

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.

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