GST Rate & HSN Code for Photographic or Cinematographic Goods

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The introduction of the GST system in India on July 1, 2017, mandated that every business owner stay aware of the latest GST rate of their supplied goods. However, the GST rate varies according to the supplied products.  

Moreover, the GST rate also varies according to the supply place, which may be local, interstate, intrastate, or export/import from/to other countries. Here comes the role of HSN codes consisting of 6 to 10 digits. These digits determine the type of transaction (within the country, import/export) and are different for diverse products. Here, you will learn every GST Rate & HSN Code highlighted under Chapter 37.  

Chapter 37 of GST Rate & HSN Code

Chapter 37 of GST Rate & HSN Code includes several products related to cinematography and photography. These are film rolls, cameras, lenses, and other filmmaking and photography accessories. The tabulated form for each of the products and the corresponding GST Rates with HSN Codes are as follows-

HSN Code Description GST Rate Effective Date
3701 Photographic film and plates for medical use and X-rays 12% July 1 2017
3701 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not

18% July 1 2017
370110 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For X-rays

12% July 1 2017
37011010 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For X-rays: Medical

12% July 1 2017
37011090 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For X-rays: Other

18% July 1 2017
37012000 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: Instant print film

18% July 1 2017
37013000 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: Other film and plates with its one side exceeding the size of 255mm

18% July 1 2017
370191 For polychrome or color photography 18% July 1 2017
37019110 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For polychrome or color photography: Cinematog

18% July 1 2017
37019190 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For polychrome or color photography: Other

18% July 1 2017
370199 Other 18% July 1 2017
37019910 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: Other: Cinematic Film

18% July 1 2017
37019990 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: Other: Other

18% July 1 2017
3702 Photographic film in the form of rolls, unexposed, sensitized, and materials different from paperboard, textiles, or plain papers; instant printed film in unexposed and sensitized forms or rolls 18% July 1 2017
37021000 Photographic film in the form of rolls, unexposed, sensitized, and materials different from paperboard, textiles, or plain papers; instant printed film in unexposed and sensitized forms or rolls: For X-ray 18% July 1 2017
37022000 Photographic film in the form of rolls, unexposed, sensitized, and materials different from paperboard, textiles, or plain papers; instant printed film in unexposed and sensitized forms or rolls: Instant print film 18% July 1 2017
370231 For polychrome or color photography 18% July 1 2017
37023110 and 37023190 Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: For polychrome or color photography 18% July 1 2017
370232 Other with the emulsion of silver halide 18% July 1 2017
37023210 and 37023290 Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Other with the emulsion of silver halide 18% July 1 2017
370239 Other 18% July 1 2017
37023910 Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Other: Cinematographic film 18% July 1 2017
37023990 Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Other: Other 18% July 1 2017
370241 Of any width that exceeds 610mm but of any length 18% July 1 2017
37024110 and 37024190 Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Of any width that exceeds 610mm but of any length 18% July 1 2017
370242 Of any width that exceeds 610mm and of any length exceeding 200m, excluding the ones used for color photography 18% July 1 2017
37024210, 37024220, and

37024290 

Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Of any width that exceeds 610mm and of any length exceeding 200m excluding the ones used for color photography 18% July 1 2017
370243 Of any width that exceeds 610mm and of any length up to 200m  18% July 1 2017
37024310,

37024320, and 

37024390 

Photographic film in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Of any width that exceeds 610mm and of any length up to 200m 18% July 1 2017
370244 Of any width between 105mm and 610mm  18% July 1 2017
37024410, 37024420, and 37024490 Photographic film in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Of any width between 105mm and 610mm
370251 Of a width up to 16mm while a length up to 14m 18% July 1 2017
370252 Of a width up to 16mm while a length higher than 14m 18% July 1 2017
37025210, 37025220, 37025290, and 37025300 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed, For polychrome or color photography: Of a width up to 16mm while a length higher than 14m

18% July 1 2017
370254 Of a width between 16mm and 35mm while a length up to 30m excluding the slides 18% July 1 2017
37025410, 37025420, and 37025490 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed, for polychrome or color photography: Of a width between 16mm and 35mm while a length up to 30m excluding the slides

18% July 1 2017
370255 Of a width between 16mm and 35mm while a length more than 30m 18% July 1 2017
37025510, 37025520, and 37025590 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed, for polychrome or color photography: Of a width between 16mm and 35mm while a length more than 30m

18% July 1 2017
370256 Of a width more than 35mm 18% July 1 2017
37025610, 37025620, and 37025690 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed, for polychrome or color photography: Of a width more than 35mm

18% July 1 2017
370293 and 370294  Of a width between 16mm and 35mm and a length up to 30m 18% July 1 2017
370295 Of a width more than 35mm 18% July 1 2017
370296 Of a width up to 35mm and a length up to 30m 18% July 1 2017
37029611 and 37029619 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed: Other: Of a width up to 35mm and a length up to 30m: Cinematographic film

18% July 1 2017
370297 Of a width up to 35mm and a length more than 30m  18% July 1 2017
37029711 and 37029719 Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed: Other: Of a width up to 35mm and a length more than 30m

18% July 1 2017
370298 Of a width more than 35mm 18% July 1 2017
37029810 and 37029890  Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;

Instant printed film in a sensitized, flat, and unexposed: Other: Of a width more than 35mm

18% July 1 2017
3703 Paperboard, photographic paper, and textile sensitized and unexposed 18% July 1 2017
370310 In rolls whose width are more than 610mm 18% July 1 2017
37031010 Paperboard, photographic paper, and textile sensitized, and unexposed: In rolls whose width are more than 610mm: Paperboard or photographic paper 18% July 1 2017
37031020 Paperboard, photographic paper, and textile sensitized, and unexposed: In rolls whose width are more than 610mm: Textiles 18% July 1 2017
370320 Other than polychrome or color photography 18% July 1 2017
37032010 Paperboard, photographic paper, and textile sensitized, and unexposed: Other than polychrome or color photography: Paperboard or photographic paper 18% July 1 2017
37032020 Paperboard, photographic paper, and textile sensitized, and unexposed: Other than polychrome or color photography: Textiles 18% July 1 2017
370390 Other 18% July 1 2017
37039010 Paperboard, photographic paper, and textile sensitized, and unexposed: Other: Paperboard or photographic paper 18% July 1 2017
37039020 Paperboard, photographic paper, and textile sensitized, and unexposed: Other: Textiles 18% July 1 2017
3704 Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed 18% July 1 2017
370400 Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed 18% July 1 2017
37040010 Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed: Paperboard or photographic paper 18% July 1 2017
37040020 Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed: Cinematographic film and plates 18% July 1 2017
37040030 Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed: Sensitized textiles 18% July 1 2017
37040090 Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed: Other 18% July 1 2017
3705 Photographic film, plates, paperboard, paper, and textiles both exposed and developed 12% July 1 2017
37050000 Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film 12% July 1 2017
37051000 Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film: Exposed for offset reproduction 12% July 1 2017
37052000 Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film: Microfilms 12% July 1 2017
37059010 Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film: Microfiches 12% July 1 2017
37059090 Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film: Other 12% July 1 2017
3706 Photographic films and plates developed and exposed whether incorporating soundtrack or not and comprising of only soundtracks excluding the feature films 12% July 1 2017
3706 Photographic films and plates developed and exposed whether incorporating soundtrack or not and comprising of only soundtracks for feature films 18% July 1 2017
3707 Chemical preparations to use for photography (excluding the glues, varnishes, adhesives, and related preparations), unmixed photographic products for photography placed in measures portions or placed for retail sale and ready-to-use formats 18% July 1 2017

Conclusion

Individuals in all types of businesses categorized under the filmmaking and photography industries must understand the HSN Codes and GST rates highlighted in Chapter 37. However, if you still have queries, you may contact the relevant officers/authorities to stay compliant with the latest Indian tax regulations.   

Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit  CBIC website.

Simplify your business operation with CaptainBiz GST Billing Software and use our GST calculator to calculate GST.

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Eva Mukherjee Content Writer
Eva has expertise in writing content in diverse niches, including the latest rules and norms related to CGST Act, Stock Market and Shares.

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